2008 (7) TMI 315

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..... sumption does not specify NCCD as one of the duties - whatever duty was payable on the unbranded pan masala was available as Credit to be utilized for payment of NCCD on branded pan masala - revenue neutral position- demand set aside - E/4770/2004 - 533/2008-EX/(PB), - Dated:- 24-7-2008 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) Shri T.R. Rastogi, Advocate, for the .....

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..... t no exemption for captive consumption in respect of the said duty was available in respect of Unbranded pan masala. 2. After hearing both sides, we find that the unbranded pan masala was admittedly being used captively in the manufacture of branded pan masala, which was being cleared on payment of NCCD. Apart from the fact that whether such consumption, which only requires packing unbranded p .....

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