2004 (6) TMI 66

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..... d in the manufacture of P and P medicaments falling under Chapter 30 of the Central Excise Tariff Act, 1995. The medicaments are cleared on payment of duty. As per the provisions of D.P.C.O. (Drugs Price Control Order), the medicaments are required to be affixed with the M.R.P. In some of the cases after the goods are cleared, the M.R.P. is either brought down or enhanced in terms of the D.P.C.O. .....

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..... d. 2. Accordingly, the appellants were availing the credit of duty paid on the medicaments at the time of original clearance of the goods. Wherever the values were enhanced they were paying extra duty at the time of second removal from the factory and accordingly wherever value was lowered, the lower quantum of duty was being paid by them. The Revenue's objection is only in those cases where the .....

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..... ls amounts to manufacture in terms of the above circular of the board. 4. After hearing the learned JDR for the Revenue, we agree with the above contention of the learned Advocate. As per the D.P.C.O., the M.R.P. is required to be affixed on the outer covering of the medicament, for which purpose the goods are required to be brought back to the factory. If the prices have come down, the same is .....

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