2007 (8) TMI 548

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 Central Government and is therefore, not liable to Cen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... escribed 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 consideration of the High Court in the decision of USV Lim .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X