2004 (5) TMI 94

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..... ws in appellants' own case that is Jagsonpal Pharmaceuticals Ltd., reported in 1997 (92) E.L.T. 414 (Tribunal) and the second decision reported in 1998 (99) E.L.T. 426 (Tribunal), whereby the benefit of Modvat credit in respect of disposable syringes and needles packed with the medicines, were denied and in the case of Standard Surfactants Ltd. v. Commissioner of Central Excise, Kanpur reported in .....

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..... plied along with the detergent powder on the ground, that the value of soap bar is included in the assessable value of the final product Ariel Super Soaker and bar. The Tribunal held that there is no two definitions in the Central Excise law for the purpose of levy of duty as manufactured and for granting input credit. 3. The contention of the appellants is that they filed a declaration claiming .....

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..... acts of those cases, the Tribunal decided the issue regarding admissibility of credit in respect of the disposable syringes and needles as packing material. The facts of the present case are different as the contention is that process undertaken by them amounts to manufacture in view of the Chapter Note V of Chapter 30 of the Tariff. In these circumstances, we find that there is no necessity to re .....

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