2000 (10) TMI 614

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....Order]. - The appellants manufacture P&P Medicines, falling under Heading 3003.10 of the Central Excise Tariff Act, 1985. They availed Modvat credit on disposable syringes and needles supplied by them along with the injections manufactured by them. These syringes and needles are bought out items. They took credit of duty paid on disposable syringe and needle. The Additional Commissioner of Centr....

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....co Drugs & Chemicals Mfg. Co. v. CCE, Indore [1996 (84) E.L.T. 49 (T)]. In this case the appellants had cleared an item called emergency kit consisting of Zenoltic injection, disposable syringe and needle and cotton swab. The injection was made in the factory of the appellants and syringe, needle and swab were procured from outside. In this decision it is observed that the entire kit is one item a....