2000 (12) TMI 747

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.... for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The goods in question (detergent washing powder) is being assessed to central excise duty based on M.R.P. minus permissible deduction. Dispute was raised that since the assessment was based on M.R.P., duty paid on packing materials should not be allowed by way of Modvat credit. Commissioner (Appeals) allowed the appeal of the assesse....