Supreme Court exempts excise duty on calcium carbide for captive use in acetylene black production.

The Supreme Court held that excise duty is not payable on calcium carbide used in captive consumption for manufacturing acetylene black. The appeal was allowed, and the Tribunal's decision was set aside. No costs were awarded.

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The Supreme Court held that excise duty is not payable on calcium carbide used in captive consumption for manufacturing acetylene black. The decision was based on a previous judgment in Union of India v. Delhi Cloth & General Mills Co. Ltd. The appeal was allowed, and the Tribunal's decision was set aside. No costs were awarded.

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