9911796707
TMI Blog2004 (5) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... (J)]. - The referred Bench after noticing conflicting views in appellants' own case that is Jagsonpal Pharmaceuticals Ltd., reported in 1997 (92) E.L.T. 414 (Tribunal) and the second decision reported in 1998 (99) E.L.T. 426 (Tribunal), whereby the benefit of Modvat credit in respect of disposable syringes and needles packed with the medicines, were denied and in the case of Standard Surfactants L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit in respect of detergent soap bar, which were supplied along with the detergent powder on the ground, that the value of soap bar is included in the assessable value of the final product Ariel Super Soaker and bar. The Tribunal held that there is no two definitions in the Central Excise law for the purpose of levy of duty as manufactured and for granting input credit. 3. The contention of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... syringes and needles as packing material and on the facts of those cases, the Tribunal decided the issue regarding admissibility of credit in respect of the disposable syringes and needles as packing material. The facts of the present case are different as the contention is that process undertaken by them amounts to manufacture in view of the Chapter Note V of Chapter 30 of the Tariff. In these c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isposable syringes 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. X X X X Extracts X X X X X X X X Extracts X X X X
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