1996 (10) TMI 334

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..... ]. The issue in the appeal relates to the benefit of Notification 43/88 in respect of the Phenyldiamine which the appellants received under the certificate in terms of Chapter X and utilized the goods in the manufacture of another notified pesticide intermediate under Notification No. 43/88 which in turn was cleared by the appellants to another manufacturer, who utilized the goods in the man .....

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..... sticide. He has cited the judgement of the Tribunal in the context of the same notification where the issue involved was similar and reported in 1996 (86) 676 (Tribunal); C.C.E. v. United Phosporous. 2. The ld. JDR adopted the reasoning of the ld. Lower authority. 3. We have considered the pleas made by both sides. We observe that what has to be seen is that the notified materials are used f .....

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..... he chemical manufactured by the appellants which is ultimately used in the manufacture of pesticide both are figuring under the notification. It can therefore be inferred the framers of the notification were aware of the use of the material through the route of another intermediate product. In view of the above and following ratio of the decision of the Tribunal, we hold that the appellants will b .....

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