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TMI Blog2007 (1) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... is directed against the order of the Commissioner (Appeals) No. 112/2005/80(BVR)/Commr(A)/Raj dated 18-2-2005 by which the order of the Deputy Commissioner No. 129/2004, dated 31st May 2004 was upheld. 2. Heard both sides. The issue to be decided is whether the credit of Cenvat is allowable on the toothbrush cleared free along with toothpaste manufactured and cleared by the appellants. 3. The fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the product is as under: Sr. No. Brand name of toothpastes 100 gms (price) toothpaste 255 gms. (price) toothpaste Difference in % vis-a-vis Rs. 17/255 gms. 1. Pasand 100 gms. Gel Rs. 20/- Rs. 51.00 350% 2. Pasand 100 gms. Dentobac Rs. 33/- Rs. 58.65 375 gms. 3. Fresh Moments Rs. 25/- Rs. 191.25 1400% Here the appellant has shown the value of the toothp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through the certificate dated 24-1-2005, I find that the same is crypic, vague and does not clear the relevant period and accordingly, such ambiguous certificate has not evidentiary value. Accordingly, I find that the appellant could not explain the inclusion of the value of the toothbrush to the above price and accordingly, the lower adjudicating authority has only gainsaid the credit of Modvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 65) E.L.T. 508 (Kar.) 7. Smartchem Technologies Ltd. v. UQI - 2004 (173) E.L.T. 456 (Guj.) = 2005 (118) ECR 8 (Gujarat) 8. Commissioner of Customs, Calcutta v. Indian Oil Corporation Ltd. - 2004 (165) E.L.T.257 (SC) He also relies on the Central Board of Excise & Customs's Circular No. 283/117/96-CX dated 31-12-1996. Particularly para 5 which is as follows: "5. Accordingly, it is clarified tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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