2000 (12) TMI 747

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : C.N.B. Nair, Member (T)]. The goods in question (detergent washing powder) is being assessed to central excise duty based on M.R.P. minus permissible deduction. Dispute was raised that since the assessment was based on M.R.P., duty paid on packing materials should not be allowed by way of Modvat credit. Commissioner (Appeals) allowed the appeal of the assessee and held that credit in respe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X