2005 (12) TMI 467

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..... ent. [Order per : S.L. Peeran, Member (J)]. The assessee is challenging the Order-in-Appeal No. 80/2003-C.E., dated 23-7-2003. The assessee manufactures biscuits. They had availed credit in respect of inputs namely, adhesive, liquid, tapes, etc., which were used in the secondary packing. The Commissioner (Appeal) has held that Modvat credit is not available on the said items. Since the a .....

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..... d that such duty was not payable or was not a normal feature of the inputs. It has been further held that it would mean that Central Excise authorities having jurisdiction over the manufacture of final products can challenge the assessment made by Central Excise authorities exercising jurisdiction over input suppliers. The learned Counsel submits that the duty paid on the inputs is required to be .....

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