1995 (2) TMI 190

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....[Order per : R. Jayaraman, Member (T)]. - This is an appeal against the Order-in-Appeal No. ADN-878/B-I/90 [V-2(30)624/B-I/89], dated 17-10-1990 passed by the Collector of Central Excise (Appeals), Bombay, rejecting the appellants appeal. 2. The facts of the case are that the appellants filed a classification list for Saridon as P or P medicine claiming nil rate of duty under Notification ....

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....the manufacture of the final product, which was earlier assessed at nil rate of duty but subsequently held to be dutiable by the order of Assistant Collector referred to above. Both the authorities below however refused Modvat benefit. Shri Gupta also produced the duty payment documents in respect of inputs and would plead that they will be able to satisfy the authorities below with regard to the ....