1999 (5) TMI 166

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....s. [Order]. -  This is an appeal filed by the department against the captioned order of the Collector (Appeals), Mumbai, whereunder, he held that mephenesin which captively consumed in the manufacture of ointment is entitled to the Modvat credit. 2. The assessees were engaged in the manufacture of excisable goods falling under Chapters 29 and 30 of the schedule to the Central Ex....

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....t should be treated as deposit. This contention of the department was not accepted by the Collector (Appeals) in the impugned order. Hence, the present appeal. 3. Shri K.L. Ramteke, the ld. DR reiterates the grounds of appeal. 4. I find that under similar circumstances in the case of C.C.E. v. Featherlite Corporation, it has been held that it is open for the assessees to claim or n....