https://www.taxtmi.com/caselaws?id=92420 Thinners manufactured from toluene, benzene and similar inputs were held to fall within the expression "allied materials" in Notification No. 75/84-C.E. for the paints industry. The Tribunal applied its earlier view that thinners are covered by that expression, so exemption is available where the goods answer that description. The factual distinction raised by the Revenue did not alter the legal coverage under the notification, and the assessee was entitled to the benefit. en-us Mon, 06 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 15:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92420 Thinners manufactured from toluene, benzene and similar inputs were held to fall within the expression "allied materials" in Notification No. 75/84-C.E. for the paints industry. The Tribunal applied its earlier view that thinners are covered by that expression, so exemption is available where the goods answer that description. The factual distinction raised by the Revenue did not alter the legal coverage under the notification, and the assessee was entitled to the benefit. Case-Laws Central Excise Mon, 06 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92420