2009 (6) TMI 10

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..... oduct (Pediatric drops). However, the department objected this on the grounds that this droppers are separately kept in the cartons sealed bottle of the Pediatric drop. These droppers are neither used in the manufacture of pediatric drop nor used in relation to the manufacture of the final product – HC uphold the view of tribunal in which tribunal held the plastic dropper packed in the pediatric d .....

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..... e containing drops as an input used in or in relation to manufacture of final product i.e. Pediatric drops. However, the department objected this on the grounds that this droppers are separately kept in the cartons sealed bottle of the Pediatric drop. These droppers are neither used in the manufacture of pediatric drop nor used in relation to the manufacture of the final product. 2. Show cau .....

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..... on of the Apex Court in Eastern Paper Industries 1989 (43) ELT 201(SC) and Jay Engineering Works ) and having regard to the concept of the value addition envisaged in the modvat scheme, is correct in holding that plastic dropper packed in the pack of pediatric drops and marketed at the factory gate in that condition could be construed to be an input used in or in relation to the manufacture of .....

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