2004 (10) TMI 402

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....for the Appellant. Shri H.C. Verma, JDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  In these appeals which have been filed against the common order-in-appeal, the issue relates to the classification of the product "Ethyl Chloride IP-100 ml and Anaesthetic Ether IP-500 ml" and the availability of the Modvat credit to the appellants on the inputs used in the manufactu....

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....als), in our view, without any sufficient and tangible evidence to falsify that opinion of the Deputy Director, Food & Drugs Administration, Indore, had reversed the order of the Asstt. Commissioner. It appears that he has been misled by the fact that the appellants were marketing the product in 500 ml and 100ml bottles, but from that fact alone it could not be said that these were medicaments. Th....