The submissions made by the assessee were rejected by the adjudicating Authority who companyfirmed the demand.
The infant foods are chargeable to nil rate of duty.
One of the food products manufactured in their factory is infant foods which are sold under brand names such as Lactogen and Cerelac.
For the purpose of manufacture of infant products, assessee buys various vitamins like Vitamin A, Vitamin D and Vitamin E etc.
Aggrieved by the decision, the matter was carried in appeal to the Tribunal whose decision is the subject matter of Civil Appeals Nos.5064/2004, 323/2005, 1859/2005, 3632/2005, 7608 7611/2005 and 909/2006 filed by the assessee.
However, the adjudicating Authority granted the benefit of MODVAT credit.
Leave granted in S.L.P. C No.20726/2004.
Assessee is engaged in the manufacture of various food products in their factory at Moga.
