{"id":228751,"date":"2005-01-14T00:00:00","date_gmt":"2005-01-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cce-vs-dhillon-kool-drinks-and-beverages-on-14-january-2005"},"modified":"2015-05-01T19:09:12","modified_gmt":"2015-05-01T13:39:12","slug":"cce-vs-dhillon-kool-drinks-and-beverages-on-14-january-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cce-vs-dhillon-kool-drinks-and-beverages-on-14-january-2005","title":{"rendered":"Cce vs Dhillon Kool Drinks And Beverages &#8230; on 14 January, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Cce vs Dhillon Kool Drinks And Beverages &#8230; on 14 January, 2005<\/div>\n<div class=\"doc_bench\">Bench: B T P.S., K Mamgain<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>P.S. Bajaj, Member (T)<\/p>\n<p>1. In this appeal, the Revenue has challenged the correctness of the impugned order in appeal vide which the Commissioner (Appeals) has reversed the order in original and allowed the modvat credit to the respondents on the broken glass bottles as the value of the same was added in the assessable value of the goods by the respondents during the period in dispute.\n<\/p>\n<p>2. The learned SDR has contended that the respondents did not add full value of the broken glass bottles in the assessable value of the goods and as such, they were not entitled to claim the modvat credit. But we find that no such plea has been taken in the show cause notice wherein, it has been only alleged that respondents did not add the value of the broken glass bottles in the assessable value of the goods. The learned Commissioner (Appeals) has recorded the findings that the value of the broken glass bottles was added by the respondents in the assessable value of the goods during the period in dispute. That being so, they had been rightly allowed the modvat credit. The learned Commissioner (Appeals) has also followed the earlier Judgment of the Tribunal in this regard, in the respondents own case. He has also followed the ratio of law laid down in <a href=\"\/doc\/1572479\/\">Union of India v. Sancheti Foods Products Ltd.<\/a> 1993 (68) ELT 341. In view of this, we do not find any merit in the appeal and uphold the impugned order. The appeal of the Revenue is dismissed.\n<\/p>\n<p>(Order pronounced and dictated in the open Court).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Cce vs Dhillon Kool Drinks And Beverages &#8230; on 14 January, 2005 Bench: B T P.S., K Mamgain ORDER P.S. Bajaj, Member (T) 1. In this appeal, the Revenue has challenged the correctness of the impugned order in appeal vide which the Commissioner (Appeals) has reversed the order [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-228751","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cce vs Dhillon Kool Drinks And Beverages ... on 14 January, 2005 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/cce-vs-dhillon-kool-drinks-and-beverages-on-14-january-2005\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cce vs Dhillon Kool Drinks And Beverages ... on 14 January, 2005 - Free Judgements of Supreme Court &amp; 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