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2016 (12) TMI 1052 - AT - Central ExciseManufacture - Chargeability of excise duty - manufacture of Pepfiz Effervescent Tables ( Pepfiz ) using, among other things, absolute alcohol/ethanol. - Held that: - the Hon’ble Supreme Court had occasion to examine similar set of facts in Dabur India Ltd. vs. State of Uttar Pradesh [1990 (7) TMI 109 - SUPREME COURT OF INDIA] and held that in order to attract duty under the 1955 Act all that is required is that a medicinal preparation should contain alcohol. Alcohol may be part of the preparation either because it is directly added to the solution or it came to be included in it because one of the components of that preparation contained alcohol. In the present case also, we note that appellant produced test report which indicated presence of alcohol in the impugned goods. Even otherwise, the usage of alcohol in the manufacturing activity of the impugned goods by itself is found to be sufficient - goods under Medicinal and Toilet preparations (Excise Duties) Act, 1955 (the M & TP Act) - appeal allowed - decided in favor of appellant.
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