1996 (10) TMI 284

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.... Shri Jangir Singh, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  The appellants filed the appeal against the Order-in-Appeal No. 468-CE/DLH/92, dated 16-9-1992. The appellants are engaged in manufacture of medicines flalling under sub-heading 3003.10 of Central Excise Tariff Act, 1985. One of the medicine manufactured by the appellant is Metadec 25 nandrolone deca....

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....ne, disposable syringe and needle packed is put up in a carton with literature. In other words the medicine filled up in ampoule is first manufactured and put up in set with syringe and needle and then packed in blister packing to render the product marketable to the consumer. The process of putting the injection along with the disposable syringe and needle in the blister packing printed with the ....

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....th pediatric drops is allowed by the Tribunal. 5. We have heard Shri Jangir Singh, ld. JDR. 6. In the present case the appellants are availing facility of Modvat credit in respect of disposable syringe and needle along with the injections manufactured by them which is objected to by the respondent. The appellants are manufacturers of medicine i.e. Medatec 25. That medicine was fill....

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....at credit in this case would amount to discriminatory term leading to unfair competition among similarly placed manufacturers. Regarding dropper the Tribunal observed that dropper is connected with the administration of prescribed dose of drops and it is not complementary gift along with bottle of dropper. In a sense as functionally designed it is a detachable component of the bottle containing dr....