Hindustan Coca Cola Beverages Pvt. Ltd vs Cce, Meerut-Ii on 2 July, 2012
a. CCE & ST, LTU, Bangalore vs. ACE Designers Ltd. reported in 2011-TIOL-931-HC-KAR-CX
b. CCE, Bangalore-III vs. Stanzen Toyotetsu (I)Pvt. Ltd. reported in 2011-TIOL-866-HC-KAR-ST
2.7 Further, Ld. Counsel relied on decision of the Honble Bombay High Court in the case of Coca Cola (I) Pvt. Ltd. vs. CCE, Pune III reported in 2009 (15) STR 657 (Bom.) wherein it is held that the input service forming part of cost of manufacturing will be entitled for credit.