1998 (3) TMI 285

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..... The manufacturer, the respondent in this appeal, manufactured bon acid. It took credit of the duty paid on beta naphthol, an input in the manufacture of bon acid. The Department objected recovery of part of the credit taken on the ground that the manufacturer of beta naphthol had discharged the portion of duty payable on it by adjustment of the duty paid on naphthalene which is used in the ma .....

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..... the naphthalene and he allowed the appeal. Hence this appeal. 2. In its decision, Syn-o-Chem Product v. C.C.E., Surat, Order 49/93, dated 8-1-1993 this Tribunal, after considering the provision of Notification 432/82 has come to the conclusion that it is an exemption notification, exempting beta naphthol from payment of duty to the extent of the duty paid on naphthalene used in its manufacture. .....

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