PURE DRINKS LTD Vs. UOI

JUDGEMENT

(1.) By an order dated 23.07.2001 passed by this court the Central Excise Gold Tribunal, now referred to as Central Excise and Service Tax Appellate Tribunal (hereinafter referred to as Tribunal) had directed a reference in respect of the following question of law:

(2.) It appears that pursuant to the order of this court dated 23.07.2001 a statement of case dated 03.10.2006 was submitted by the Tribunal. Since this court was not satisfied with the facts articulated in the said statement of case; vide order dated 07.12.2007 it had directed the Tribunal to submit an appropriate statement of case. However, curiously, order dated 07.12.2007 was not complied with. Consequently, by yet another order dated 09.11.2009, this court directed the Tribunal to submit a statement of case within four weeks of receipt of its order. Accordingly, a fresh statement of case has been received by us.

(3.) The facts gleaned from the statement of case indicate that the appellant before us at the relevant point in time manufactured aerated water which fell under chapter 22 of the Central Excise Tariff Act, 1985 (hereinafter referred to as the said Act) at the relevant point in time. For the purposes of its business, the appellant, it appears procured duty paid glass bottles, on lease basis, from various suppliers which were used for the purposes of manufacturing its final products, i.e., aerated water.