2003 (8) TMI 333 - AT - Central Excise

Summary

The appellate tribunal allowed the appeal in favor of the appellant regarding the denial of exemption under Notification No. 67/95-C.E. for caustic soda and chlorine used in the manufacture of wood pulp. The tribunal found that the appellants were entitled to duty-free captive clearance of caustic soda and chlorine under Notification No. 10/96-C.E. during the relevant period. The order of the Commissioner denying the benefit of the notification was set aside, and the appeal was allowed.