TaxTMI 
TaxTMI 
1999 (10) TMI 253
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....the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellant M/s. Standard Surfactants Ltd., Kanpur are manufacturers of detergent powder and detergent cake which are assessable to Central Excise duty under Chapter 34 of the Central Excise Tariff. The impugned order confirms the following duty demands :- (i) amounting to Rs. 86,156/- leviable on 23,705 kgs. of 'Floor Sweeping' d....
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....nufacture of soaps and therefore, should not be treated as soap and assessed accordingly. It is also pointed out that the sweepings in question were sold at a much lower price than the price of soaps and thus normal sale price should be treated as assessable value. 3. We are unable to appreciate the basis for assessing floor sweepings at the price of soaps. It is normal that the price of goo....
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....an input and therefore, the assessee should not have taken Modvat credit in respect of this item. The undisputed facts in this regard are that the appellant 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 ....
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....no two definitions in the Central Excise law for the purpose of levying duty as manufacture and for granting input credit. If at all, the position is more liberal with regard to input credit, as it allows credit in respect of any item used in or in relation to the manufacture. We, therefore, hold the finding on this score to be wholly illegal and set aside the duty demand on this score also. 5.&e....