2009 (1) TMI 465

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..... admissible in the present case - appeal allowed. - E/2834-2836 and 3092/2005 - A/209-213/2009-WZB/AHD - Dated:- 22-1-2009 - Ms. Archana Wadhwa, Shri B.S.V. Murthy, JJ. REPRESENTED BY : Shri V.S. Sejpal, Advocate, for the Appellant. Shri S.R. Prasad, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. Appellants are engaged in the manufacture of Tooth Pas .....

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..... packet containing tooth brush is placed with the tooth paste. Therefore, Cenvat credit in respect of tooth brush is admissible. He cited several decisions in support of his arguments. In CCE v. Gupta Soap reported in 2007 (213) E.L.T. 372 (Tri. Mum.), it was held that duty paid in respect of soap dish in a unipack of soap with dish (both soap and soap dish was packed together in one pack) credit i .....

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