2000 (11) TMI 401

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondents. [Order per : K.K. Bhatia, Member (T)]. -  The brief facts of this case are that the appellants manufacture Paracetamol, a bulk drug falling under Chapter Heading 2942 of the Central Excise Tariff Act, 1985. They are also availing Modvat credit of duty on the inputs used in the manufacture of Paracetamol under Rule 57A of Central Excise Rules, 1944. In the manufacturing process, the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uty @ 18% on the powder captively used in the manufacture of tablets which in turn are cleared by them paying duty at 'Nil' rate. The Asst. Commissioner has held the view that the provisions of Rule 57CC are not applicable on the facts of this case. On appeal of the party, the Commissioner (Appeals) Ghaziabad has upheld this view rejecting their appeal. This has led the party to file the present a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cate for the appellants before us is that following the provisions of Rule 57CC, the appellant had discharged duty @ 8% on clearance of Paracetamol tablets. Therefore the question of payment of any duty on Paracetamol at powder stage (intermediate product) would not arise, as under Notfn. No. 67/95 captively consumed goods are exempted from duty. We do not find much force in this argument. Admitte....