2009 (1) TMI 465

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....p;     Shri V.S. Sejpal, Advocate, for the Appellant. Shri S.R. Prasad, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - Appellants are engaged in the manufacture of Tooth Pastes and during the period 2001 to December 2002, they cleared combi packs containing Toothpaste and Toothbrush and they also cleared regular pack of identical quantity wherein n....

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.... of his arguments. In CCE v. Gupta Soap reported in 2007 (213) E.L.T. 372 (Tri. Mum.), it was held that duty paid in respect of soap dish in a unipack of soap with dish (both soap and soap dish was packed together in one pack) credit is admissible in respect of duty paid on soap dish. Similarly, the Tribunal in case of Lotte India Corporation Ltd. Reported in 2008 (224) E.L.T. 102 (Tri. Chennai), ....