2006 (11) TMI 33

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....he Commissioner (Appeals) No. P-II/BKS/253/2003, dated 19-8-2003, which upheld the order of the original authority No. 111/2001, dated 14-12-2001. 2.The issue involved is as follows: (a)     The appellant is the manufacturer of 'Bournvita'. During a short period as a promotional scheme they happened to add two 5-star chocolates weighing 48 grams along with Bournvita 1 kgs....

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....e issue to decide  in this case  is whether  the  Modvat  Credit  was  available  on  Five   Star Chocolate weighing 48  gm or not.  I  find  from the case records that earlier the Respondents were also selling the   Bournvita of 1 Kg without Chocolate at the same MRP, but during disputed period the two Chocolates....