SMITHKLINE BEECHEM CONSUMER HEALTHCARE LTD. Vs. CCE

JUDGEMENT

(1.) THE Commissioner (Appeals) in the impugned order held

(2.) BEING aggrieved by this order, the appellants have filed the captioned appeal.

(3.) THE facts of the case in brief are that the appellants are engaged in the manufacture of Horlicks in bulk at their Rajamundry factory. The bulk product is cleared on payment of duty to the appellants packing station at Bangalore. At the packing station, the bulk product is repacked into smaller consumer packs. Such smaller consumer packs are cleared on payment of duty. Modvat credit of duty paid on bulk Horlicks is taken at Bangalore Packing Station. This credit is utilised for payment of duty on Horlicks cleared at Bangalore packing station.