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TMI Blog1991 (5) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. The short point which-falls for consideration in this appeal is whether under Notification 38/78-C.E., dated 1-3-1978 (which permits use of skimmed milk powder into regeneration of liquid milk), sweetened flavoured milk could be produced and could still enjoy the exemption under the notification. While the Assistant Collector, Central Excise, Chandigarh confirmed a demand of Rs. 15,94 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is cleared from the factory of production and is used further at other place. 2. The department has contended in its appeal before us that the respondents herein who were holding an L6 licence and were obtaining skimmed milk powder free of duty from Indian Dairy Development Corporation, New Delhi and also from their own milk plants located at different places in Punjab in terms of Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India Others [1983 (12) E.L.T. 672 (Guj.)] in which it was decided by the Division Bench that skimmed milk powder which is not utilised in the re-generation of milk will not be eligible for exemption under Notification 38/78-C.E., dated 1.3.78, if such skimmed milk powder is used in the manufacture of ice-cream irrespective of the fact whether, at the intermediate stage, such skimmed milk powde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ultimate product is ice-cream or barfi or some other product. But the rider is added purposefully so that skimmed milk is regenerated into liquid milk within the very premises of the factory, or when the Assistant Collector is satisfied that it is for use for regeneration of liquid milk..................... In our opinion, what was born as milk and re-born as skimmed milk powder would be ent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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