ORDER
Archana Wadhwa, Member (J).
1. The short issue involved in the present appeal is as to whether the appellants are entitled to the Cenvat credit in respect of the inputs lying in stock when the benefit of the Cenvat credit was extended for the first time in respect of the aerated waters w.e.f. 1-4-2000.
2. The Commissioner (Appeals) has observed that Cenvat credit on the glass bottles was inadmissible prior to the issuance of the notification dt. 31-3-2000. The notification allowed Cenvat credit of duty paid on any input or capital goods received in the factory on or after the 1st day of April, 2000 and nowhere the credit has been permitted with retrospective effect. Rather a restriction was imposed with regard to limitation to the effect that input should be received in the factory of production on or after 1st day of April, 2000 for the purpose of admissibility of Cenvat credit under the provisions of Rule 57AB(1) of Central Excise Rules, 1944 and therefore/ it is not correct to say that Cenvat credit can be availed retrospectively on glass bottles.
3. We find that an identical issue has been decided by this Tribunal vide its Order No. A-713/KOL/2003, dt. 1-10-2003 in the case of Lumbini Beverages Pvt. Ltd. The Division Bench has held that the appellant in the above circumstances are not entitled to the credit in respect of the glass bottles and the other inputs lying in stock as on 1-4-2000. The said decision has been taken after taking into account all the provisions of law and the earlier decisions.
4. Accordingly by following the ratio of the decision in the case of M/s. Lumbini Beverages we reject the appeal and uphold the impugned order.