SURAT BEVERAGES PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Mr. K.A. Dave, Ld. Addl. Central Government Standing Counsel waives service of rule on behalf of respondents.

(2.) . Mr. H.M. Mehta, Ld. Senior Central Government Standing Counsel appears with Mr. K A. Dave, Ld. Addl. Central Govt. Standing Counsel. Petitioners pray that the respondents be directed not to enforce coercive recovery of the following amount: <FRM>JUDGEMENT_11_GCD(UJ)1_1995Html1.htm</FRM>

(3.) . The petitioner no. 1 - Company has availed of Modvat benefits in respect of plastic crates in which beverages are being carried. According to the petitioners such plastic crates are required to be treated as "input". The Department has negatived the contention of the petitioner. The show cause notices as referred to hereinabove, have been confirmed by the Assistant Collector vide his order dated 13/5/1994.