1996 (10) TMI 334 - AT - Central Excise

Summary

The appeal before the Appellate Tribunal CEGAT, Madras involved the benefit of Notification 43/88 for the use of Phenyldiamine in manufacturing pesticides. The appellants received and utilized the material under Chapter X for manufacturing an intermediate product, which was then used by another manufacturer for making pesticides. The Tribunal held that the benefit of the notification is available in such circumstances, as the material was used as a technical necessity in the manufacturing process. The appeal was allowed in favor of the appellants, subject to verification of the use of the product in pesticide manufacturing.