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    <title>1996 (2) TMI 261 - CEGAT, NEW DELHI</title>
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    <description>Solvent-75 and Paraldehyde were analysed for eligibility to money credit under Notification No. 231/87 read with Rule 57K of the Central Excise Rules, 1944. Applying earlier Tribunal reasoning on the same inputs and notification, they were treated as manufactured products in their own right, not waste products. Because they were not specified in the notification, the money credit benefit was held unavailable. The impugned order was upheld, and the appeal and departmental cross-objection failed on merits.</description>
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      <title>1996 (2) TMI 261 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=85073</link>
      <description>Solvent-75 and Paraldehyde were analysed for eligibility to money credit under Notification No. 231/87 read with Rule 57K of the Central Excise Rules, 1944. Applying earlier Tribunal reasoning on the same inputs and notification, they were treated as manufactured products in their own right, not waste products. Because they were not specified in the notification, the money credit benefit was held unavailable. The impugned order was upheld, and the appeal and departmental cross-objection failed on merits.</description>
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      <pubDate>Tue, 27 Feb 1996 00:00:00 +0530</pubDate>
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