1999 (10) TMI 253

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....mands :- (i) amounting to Rs. 86,156/- leviable on 23,705 kgs. of 'Floor Sweeping' declared as 'Detergent Powder'. (ii) Rs. 15,83,919/- for the Modvat credit taken and availed on 'Ariel Detergent Cake'. (iii) Rs.1,03,173/- for the Modvat credit taken on invoices/bills of un-registered dealers, which has subsequently been disallowed/permission not sought by the party. 2. The demand on floor sweepings is on account of the finding that the floor sweeping should be valued at the price of soaps and not at the price at which they were sold. The Collector has held that floor sweepings in question are also usable as soap, and therefore, their appropriate value for assessment to Central Excise duty would be the value ....

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....ppellant markets a product called 'Ariel Super Soaker and Bar'. This is a composite pack of soap powder and soap cake/bar. The appellant obtains the soap bar from outside but manufactures the soap powder. Duty is paid on the pack of Ariel Super Soaker and Bar. The appellant takes credit of duty paid on the cake and uses that credit for payment of duty on goods manufactured by them. The impugned order denies Modvat credit on the soap bar on a finding that packing of soap powder and soap cake together does not amount to manufacture and therefore, no credit was permissible. The appellant submits that, having levied duty on the composite pack holding the packing activity to be manufacture, it is not open to the Revenue to say that for the purpo....