https://www.taxtmi.com/caselaws?id=122740 Cenvat credit was available on a disputed medicinal product where the dosage unit fell below the minimum quantity prescribed under Notification No. 5/86 and the product was treated consistently with an earlier binding decision. The Tribunal applied the prior High Court ratio that such a product is liable to Central Excise duty, eligible for Modvat/Cenvat credit, and not liable to State Excise duty under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. Because the product was materially identical to the item already decided on the same taxing treatment, the same classification and credit entitlement were followed and the Revenue's challenge failed. en-us Mon, 13 Aug 2007 00:00:00 +0530 Thu, 16 Aug 2012 18:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122740 Cenvat credit was available on a disputed medicinal product where the dosage unit fell below the minimum quantity prescribed under Notification No. 5/86 and the product was treated consistently with an earlier binding decision. The Tribunal applied the prior High Court ratio that such a product is liable to Central Excise duty, eligible for Modvat/Cenvat credit, and not liable to State Excise duty under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. Because the product was materially identical to the item already decided on the same taxing treatment, the same classification and credit entitlement were followed and the Revenue's challenge failed. Case-Laws Central Excise Mon, 13 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122740