VATupdate

India CENVAT/MODVAT: In CCE v Black Diamond Beverage Ltd (2014 (307) ELT 679), the Calcutta High Court held that glass bottles used for packaging/containing aerated water were eligible for credit when pro rata value of such bottles was included in the assessable value of final product

http://www.pwc.com/en_US/us/tax-services/publications/insights/assets/pwc-pwcs-india-indirect-tax-newsletter-october-2014-issue.pdf

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