2012 (10) TMI 456

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..... the manufacture of thinners, which were cleared without payment of duty - once thinners were removed from L-6 premises intended use of the same are in manufacture of paints, varnishes, lacquers etc., and no end use verification is necessary. Therefore, condition of the exemption notification has been fulfilled in this case - demands are not sustainable - E/448/2006 - A/399/KOL/2011 - Dated:- 22- .....

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..... the same without payment of Central Excise duty. The Department initiated proceedings against the respondent on the ground that they have not fulfilled the conditions of the exemption notification. The lower adjudicating authority confirmed the proceedings. Aggrieved by the same, the respondent challenged the order of lower adjudicating authority before Commissioner (Appeal). Commr. (Appeal) vide .....

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..... e, admittedly, used in the manufacture of thinners, which were cleared without payment of duty. It is a settled fact that once thinners were removed from L-6 premises intended use of the same are in manufacture of paints, varnishes, lacquers etc., and no end use verification is necessary. Therefore, condition of the exemption notification has been fulfilled in this case, and the Apex Court decisio .....

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