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2009 (6) TMI 10 - BOMBAY HIGH COURTCenvat / Modvat – Use in or in relation to manufacture - Manufacture filed declaration under Modvat Scheme declaring the plastic dropper supplied with the bottle containing drops as an input used in or in relation to manufacture of final product namely Novamox product (Pediatric drops). However, the department objected this on the grounds that this droppers are separately kept in the cartons sealed bottle of the Pediatric drop. These droppers are neither used in the manufacture of pediatric drop nor used in relation to the manufacture of the final product – HC uphold the view of tribunal in which tribunal held the plastic dropper packed in the pediatric drops and marketed at the factory gate in the condition could be construed to be an input used in or in relation to the manufacture of the final product as laid down in Rule 57A of the Central Excise Rules – credit is allowable.
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