2000 (4) TMI 40

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..... is applicable where goods are captively consumed and not sold. The Customs, Excise and Gold (Control) Appellate Tribunal (for short 'the Tribunal') allowed the appeal filed by the assessee-respondent relying upon the judgment of the Bombay High Court in Solar Pesticides (India) Limited v. Union of India - 1992 (57) E.L.T. 201 holding that the doctrine was not applicable in respect of raw material .....

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