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2005 (2) TMI 617 - AT - Central ExciseExtract: ....... case of Parental Drugs (India) Ltd. v. CCE, Indore - 2004 (171) E.L.T. 259 (Tri. - Mumbai) is also applicable to the facts of the case. So also, the findings recorded by the Tribunal in the case of Bharat Textile Processings v. CC, Tuticorin - 2004 (171) E.L.T. 86 (Tri. - Chennai). There is no merit in this revenue appeal and the same is rejected.
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