1998 (10) TMI 111

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..... [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Gharda Chemicals Ltd. is whether the benefit under Notification No. 201/79 is available in respect of inputs which is used in the manufacture of intermediate product which is exempted from payment of duty. 2.  When the matter was called none appeared on behalf of the Appellants. They have submitted th .....

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..... eir final product namely Q. It is not the case of the Department that the final product Q is exempted from payment of duty. As the product has been used in the manufacture of OPDA which in turn is used in the manufacture of final product which is cleared on payment of duty from the factory of the Appellants it cannot be said that the Notification No. 201/79 is not available in respect of the ONCB .....

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