Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2004 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (5) TMI 366 - CESTAT, NEW DELHIExtract: .......inges and needles as manufacture process liable to duty. The Revenue on this ground is adding the value of disposable syringes and needles in the assessable value of unipack. In this situation, the Revenue cannot deny the claim of Modvat credit in respect of disposable syringes and needles. The impugned order is set aside and the appeal is allowed.
|