CCE Vs. HINDUSTAN COCA COLA BEVERAGES

JUDGEMENT

(1.) HEARD both sides.

(2.) REVENUE filed this appeal against the order in appeal passed by the Commissioner (Appeals). The Commissioner (Appeals) allowed the benefit of modvat credit in respect of Plastic Closure, which are used as caps to the plastic bottles.

(3.) THE contention of the Revenue is that the respondent have not filed any declaration in respect of plastic closures, therefore, they are not entitled to the benefit of modvat credit.