2004 (2) TMI 64 - SCH - Central Excise

Whether or not the Respondents have complied with the terms of the Notification inasmuch as they are alleged to have used material procured outside the factory of production without following the process under Chapter X of the Central Excise Rules, 1944 - Held that - Tribunal decided matter following the decision of Shalimar Paints reported in 1997 (8) TMI 145 - CEGAT, CALCUTTA - However, In that case the question was whether the manufacture of thinners from the material procured by Shalimar Paints took them out of the purview of the Notification - Therefore, This case is therefore not covered by the ratio laid down in Shalimar Paints case - Matter remanded back - Decided in favour of Revenue.

Summary

The Supreme Court set aside the Customs Tribunal's judgment and remitted the case back for further review on merits. The appeal was disposed of with no costs.