Tribunal.
2. The appellant is engaged in the manufacture of 'Paracetamol' classifiable under Heading 29.42, sub-heading 2942.00 ("other organic compounds ... said Order is hereinafter referred to as the 'DPCO'). Paracetamol is admittedly a bulk drug and figured in the First Schedule
brief facts of this case are that the appellants manufacture Paracetamol, a bulk drug falling under Chapter Heading 2942 of the Central Excise Tariff ... Modvat credit of duty on the inputs used in the manufacture of Paracetamol under Rule 57A of Central Excise Rules, 1944. In the manufacturing process
trade with a preparation of a particular manufacturer. Similarly, writing 'paracetamol' along with a house mark or otherwise by itself will not matter
dyes. It is a useful vehicle for anti-histamines, barbiturates, some vitamins, paracetamol, and other substances which are insufficiently soluble in water or unstable
Central Excise Rules, 1944.
4. Besides DADS, the appellants were also manufacturing paracetamol I.P. during the Financial Years 1981-82 and 1982-83. Both ... products fell under Tariff Item 68 of the Central Excise Tariff. Paracetamol I.P. was fully exempted from duty by Notification
that the appellants are engaged in the manufacture of Bulk Drugs (Paracetamol). On 24-2-1998, the officers of the revenue visited factory
credit of duty paid on two inputs namely Dextro Propoxy Hcl and Paracetamol used solely for the manufacture of Sudinol Tablets. It was observed that
Pharmaceuticals Laboratories v. CCE held, "that writing of paracetamol along with a house mark or otherwise by itself will not matter, or in other
claiming concessional rate of duty under Notification No. 31/88 for Paracetamol, Chloropheniramine, Phenylephrine hydro-chloride. Ld. DR submitted that Notification
Sharma Overseas Ltd. and Agnail Traders. As per the agreement Paracetamol B.P. and Analgin B.P. were to be manufactured by the appellants ... lists alongwith the samples of the products and cartons which indicated that Paracetamol B.P. and Analgin B.P. were bearing the mark
