2007 (8) TMI 548

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..... e, for the Respondent. [Order]. - The case of the department is that the Cenvat credit of Rs. 2,16,174/- is not admissible to the respondents herein who are manufacturers, inter alia, of a product called Co-proxamol containing less than 135 mg of Dextropropoxyphene - HCl which is below the required minimum quantity (135 mg) mentioned in Notification No. 5/86 dated 12-6-1986 issued by the Centra .....

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..... ropoxyphene - HCl dosage unit, which is less than prescribed unit of 135 mg per dosage unit will be liable to Central Excise duty and eligible to Modvat/Cenvat credit and that the product would not be liable to State Excise duty under the provisions of Medicinal and Toilet Preparations (Excise Duties) Act, 1955. 3. The product in dispute in the present case is similar to the product under conside .....

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