2008 (7) TMI 315

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....llant. Shri C.S. Rajput, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellants are manufacturing unbranded pan masala as well as branded pan masla. The unbranded pan masala is being consumed by them captively in the manufacture of final product i.e. branded pan masala. With effect from 1-3-2001, National Calamity Contingent Duty (NCCD) was introduced. The dispute....

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....a in polythene pouches carrying brand name would amount to manufacture or not, we find that the entire exercise is revenue neutral, whatever duty was payable (if at all) on the unbranded pan masala was available as Modvat credit to the appellant to be utilized for payment of NCCD on branded pan masala. It is seen that the appellant had paid more duty on the branded pan masala than the duty require....