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TMI Blog2016 (12) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... ttar Pradesh [1990 (7) TMI 109 - SUPREME COURT OF INDIA] and held that in order to attract duty under the 1955 Act all that is required is that a medicinal preparation should contain alcohol. Alcohol may be part of the preparation either because it is directly added to the solution or it came to be included in it because one of the components of that preparation contained alcohol. In the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... II.The appellants are engaged in the manufacture of Pepfiz Effervescent Tables ( Pepfiz ) using, among other things, absolute alcohol/ethanol. The dispute arose regarding excise duty liability on the impugned goods under Medicinal and Toilet preparations (Excise Duties) Act, 1955 (the M TP Act ) or under Central Excise Act, 1944. For Central Excise levy, the pharmaceutical product and the medic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records. The central point of dispute is liability of the appellant for central excise levy by considering that the impugned goods do not contain alcohol. The admitted facts of the case are that the appellants were procuring and using alcohol in the manufacture of the impugned goods. The appellant also submitted a test report from M/s Analytical Testing Services Pvt. Ltd., New Delhi, proving the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e solution or it came to be included in it because one of the components of that preparation contained alcohol. The Tribunal in SBL Pvt. Ltd. vs. C.C.E., Jaipur 2004 (172) ELT 271 (Tri-Del.) held as below: 5. A perusal of the judgment of the Apex Court in Dabur India case makes it clear that the physical presence of Alcohol in the final product is not necessary to attract the provisions of Me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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