2004 (2) TMI 130

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..../2002, dated 26-11-2002 passed by the Commissioner (Appeals) Trichy upholding the order-in-original denying Modvat credit on bowl and spoon which were supplied along with 'Herbal Sikkakai Powder'. The Range officer had found that these items were not necessary inputs/accessories for the manufacture of their final product Sikakkai Powder. 2. Heard ld. Counsel Shri J. Shankarraman for the appella....

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....d in the case of CCE, Hyderabad v. Akhil Pharma Ltd. - 2001 (127) E.L.T. 755 and the Order No. 2655/98, dated 30-12-98 in the matter of M/s. Cheryl Laboratories Pvt. Ltd. v. CCE, Hyderabad. In view of the above submissions, he prays for applying the same ratio of the judgments cited supra and for allowing the appeal. 4. Appearing on behalf of the Revenue, Smt. R. Bhagya Devi submits that the si....

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....at the appellants have made out a strong case in their favour inasmuch as spoon and bowl are the necessary items for the purpose of using sikkakai powder. It is necessary to avoid contamination from fungus and for effective use of the sikkakai powder. A similar matter came up in the case of Cheryl Laboratories Pvt. Ltd. v. CCE, Hyderabad as noted above and in the case of CCE, Hyderabad v. Akhil Ph....