Per K.K. Agarwal:

These are three appeals arising out of the same order in original. Two appeals have been filed by the Goa Bottling Company and CocaCola India Ltd. and third by the department.

2. The appellants M/s. Goa Bottling Company are engaged in the manufacture of aerated water of various brands of Coca Cola Company out of the concentrates purchased from M/s. Britco Foods Co. Ltd. now renamed as M/s. Coca Cola India Limited upto November, 1997.

3. M/s. Coca Cola India Limited were sharing and reimbursing a part of the expenditure incurred by the appellant towards the advertisement and marketing and sales promotion of the various brands of the soft drinks manufactured and sold by the appellant. On Scrutiny of balance sheet of the appellant indicated that they had received Rs. 28,51,089/- from M/s. Coca Cola India Ltd. by way of credit note of Rs. 26,47,222/- directly during the period 01.7.94 to 31.10.95. It appeared to the department that the expenses reimbursed by,the M/s. Coca Cola, India Limited were enriching the marketability of the soft drinks and should have formed part of the assessable value of the soft drinks manufactured and cleared by the appellant during the p