1998 (2) TMI 216

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..... d on detergent cakes supplied along with detergent powder manufactured by the appellants herein for the reason that the cake is not an input for detergent powder. Learned Consultant submits that since the value of the cake is added in the value of the detergent powder, the cake is to be treated as an input and he also relies upon Note 6 to Chapter 34 in which packing from bigger pack to smaller pa .....

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..... dered at least as an accessory for the period in question which is prior to the issue of Notification 28/95. The issue as to whether the detergent cake can be considered as an accessory for detergent powder is not the subject matter of this appeal which is limited only to the question whether the detergent cake can be considered as an input for detergent powder. Since there is no dispute that it i .....

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..... notice) and w.e.f. 29-6-1995, the Assistant Commissioner has allowed credit on detergent cake treating it as an accessory in terms of Notification 28/95. Therefore, while confirming the demand, I hold that the amount of credit which has been wrongly taken is reduced to Rs. 69,382/- (Rs. 2,30,976/- minus Rs. 61,594/-). Subject to the above modification in the quantum of demand, the appeal is other .....

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