2003 (12) TMI 152

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....Member (T)]. - The appellant inter alia obtained unpacked bars of detergent manufactured by another person, packed the detergent bars by placing them inside the packing of detergent powder that it manufactured and cleared them after paying duty on the packed detergent. It took credit under 57A of the duty paid on the unpacked bars that it received utilising it for payment of duty on the packed bar....

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....t credit, as it allows credit in respect of any item in or in relation to the manufacture. We, therefore, hold the finding on this score to be wholly illegal and set aside the duty demand on this score also." 3. In the decision of Singh Scrap Processors Ltd. v. CCE - 2002 (143) E.L.T. 619 and CCE, Mumbai v. Piramal Spinning & Weaving Mills Ltd. - 2002 (146) E.L.T. 153 (Tri.) = 2002 (49) RLT 749....