Supreme Court of India
Collector of Central Excise, Bombay v. Mis. Shalimar Chemical Industries Pvt. Ltd.
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What the Court ordered
For the aforesaid reason, this appeal is allowed and the judgment dated 24th October, 1990 of CEGAT is set aside.
Judgment, page 4
From the headnote
z-- Central Excise: Central Exe ise Rules, 1944-Chapter X-Exemption notification ta Benzene, Toluene and Xylene for specified intended use-Evidence of end- c ..- '" use-Necessity of-Held, exemption cannot be granted in absence of proof of end-use. Notification dated 1st March, 1984 was issued under ChapterX of the Central Excise Rules, I 944 granting exemption from excise duty to Benzene, Toluene and Xylene for specified intended use as solvent or diluent or thinner for manufacture of paints, varnishes, lacquers and allied materials. .... Respondent-company failed to produce end-user
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