https://www.taxtmi.com/caselaws?id=80328 The Tribunal allowed the appeals, affirming the appellants' right to set-off duty paid on chemicals used in manufacturing plastic laminated sheets against Central Excise duty payable under Notification No. 201/79-C.E. The Tribunal held that the chemicals were eligible for set-off despite the creation of intermediate products like treated fabrics and paper, emphasizing their integral role in the manufacturing process. The decision was primarily based on the interpretation of the law and precedents cited, rather than the time-barred nature of the show cause notice. en-us Mon, 22 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 11:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80328 The Tribunal allowed the appeals, affirming the appellants' right to set-off duty paid on chemicals used in manufacturing plastic laminated sheets against Central Excise duty payable under Notification No. 201/79-C.E. The Tribunal held that the chemicals were eligible for set-off despite the creation of intermediate products like treated fabrics and paper, emphasizing their integral role in the manufacturing process. The decision was primarily based on the interpretation of the law and precedents cited, rather than the time-barred nature of the show cause notice. Case-Laws Central Excise Mon, 22 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80328