2004 (8) TMI 161

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..... ent. They manufacture Dexamethasone Sodium Phosphate Injection (DSP Injection) and cleared the same under the brand name of Decadron Phosphate Injection and or Deddan Branded Injection and they pay duty on such branded injections cleared under Heading 3003.10 of CETA, 1985. The same drug is used in manufacture of DSP injection and on which no brand names are affixed. Such generic name injections a .....

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..... ere issued a Notice dated 6-8-1998 demanding duty amounting to Rs. 59,46,161/- under the proviso to Section 11A(1) on the quantity of D-21 cleared for captive consumption in the manufacture of DSP injections which were cleared under generic name as per the rate of duty under Heading 3003.20 and by reversing 8% or the amount under Rule 57CC during the period 24-4-1997 to 9-2-1998. 5. The Commissi .....

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..... edit availed on the inputs that went to manufacture of D-21 would be eligible. However, the position for the quantity of D-21 used in the manufacture of exempted goods would be put on a separate footing since D-21 was exempt under Notification 10/96-C.E. and being captively used in the manufacture of unbranded generic injections and that claim is being made even to day by the ld. Advocate before u .....

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