2007 (1) TMI 171

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....he Respondent. [Order] - This appeal is directed against the order of the Commissioner (Appeals) No. 112/2005/80(BVR)/Commr(A)/Raj dated 18-2-2005 by which the order of the Deputy Commissioner No. 129/2004, dated 31st May 2004 was upheld. 2. Heard both sides. The issue to be decided is whether the credit of Cenvat is allowable on the toothbrush cleared free along with toothpaste manufactured....

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.... of tooth paste whose sale price as printed on the product is as under: Sr. No.   Brand name of toothpastes   100 gms (price) toothpaste 255 gms. (price) toothpaste Difference in % vis-a-vis Rs. 17/255 gms. 1. Pasand 100 gms. Gel Rs. 20/- Rs. 51.00 350% 2. Pasand 100 gms. Dentobac Rs. 33/- Rs. 58.65 375 gms. 3. Fresh Moments Rs.....

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....ertificate of the Chartered Accountant, M/s. P.R. Lalchandani & Co., Rajkot. However, on going through the certificate dated 24-1-2005, I find that the same is crypic, vague and does not clear the relevant period and accordingly, such ambiguous certificate has not evidentiary value. Accordingly, I find that the appellant could not explain the inclusion of the value of the toothbrush to the above p....

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....E.L.T. 627 (Tri.) 6. Commissioner of Central Excise, Mangalore v. Shree Krishna Pipe industries - 2004 (165) E.L.T. 508 (Kar.) 7. Smartchem Technologies Ltd. v. UQI - 2004 (173) E.L.T. 456 (Guj.) = 2005 (118) ECR 8 (Gujarat) 8. Commissioner of Customs, Calcutta v. Indian Oil Corporation Ltd. - 2004 (165) E.L.T.257 (SC) He also relies on the Central Board of Excise & Customs's Circular ....