1998 (2) TMI 216

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..... - Modvat credit of Rs. 2,30,976/- has been denied on detergent cakes supplied along with detergent powder manufactured by the appellants herein for the reason that the cake is not an input for detergent powder. Learned Consultant submits that since the value of the cake is added in the value of the detergent powder, the cake is to be treated as an input and he also relies upon Note 6 to Chapte....

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....8/95 dated 29-6-1995, the detergent cake should be considered at least as an accessory for the period in question which is prior to the issue of Notification 28/95. The issue as to whether the detergent cake can be considered as an accessory for detergent powder is not the subject matter of this appeal which is limited only to the question whether the detergent cake can be considered as an input f....