2005 (9) TMI 143 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CESTAT, New Delhi stated that Irrigation Fluid and Peritoneal Dialysis Fluid are not eligible for exemption under Notification No. 6/2000. Duty demand confirmed, penalty set aside. Modvat credit on inputs and valuation allowed. Sale price to be treated as cum-duty. Revenue directed to allow Modvat credit and re-determine duty payable.