- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. CENTRAL EXCISE APPLICATION NO.15 OF 2001 ... The Commissioner of C.Ex. ...Applicant v/s. M/s.Poona Bottling Co.Ltd. ...Respondent ... Mr.A.S.Rao for the Applicant. Mr.Vikram Nankani with Mr.Mohan Salian & Mr.Ayush Gupta i/b Gagrats for the Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 13TH OCTOBER, 2008 P.C.: This application was admitted on 16th March, 2005 on the following question of law- - 2 - Whether modvat credit is available to an assessee when the inputs are not received in the original packing and under the cover of endorsed gate pass of a job worker in violation of Central Excise Notification No.351/86." "Whether the third party gate pass can be used for availing modvat by an assessee in whose name the gate pass is not issued by the original manufacturer of the goods." 2. The dispute in this application is whether modvat credit is available to the assessee when the inputs are not received in the original packing under the cover of endorsed gate pass of a job worker. The Tribunal relying upon its decision in the case of Haryana Drinks Pvt.Ltd. 1996 (85) E.L.T. 189 and the decision in the case of Amritsar Bottling Company v/s. Collectort 1993 (68) E.L.T. 140 has held that the credit of duty cannot be denied on the glass bottles received by the assessee. The learned Counsel for the Applicant could not point out as to whether the correctness of the said decision have been doubted by the Revenue. In this view of the matter, we see no reason to call for a statement of case. Accordingly the Rule is discharged. No order as to costs. (D.K.DESHMUKH, J.) - 3 - (J.P.DEVADHAR, J.)