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    <title>2005 (5) TMI 396 - CESTAT, NEW DELHI</title>
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    <description>Acid Slurry manufactured in the assessee&#039;s own unit qualified for exemption under Notification No. 88/88-C.E. because the unit fell within the notified class and the Revenue did not dispute eligibility. Acid Slurry manufactured through a job worker under Notification No. 214/86-C.E. remained duty liable when used in exempt detergent powder, but the amount equal to 8% of the clearance price of the detergent powder had to be adjusted while recomputing the demand. No penalty was warranted on the facts, and the matter required fresh computation by the original authority.</description>
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    <pubDate>Wed, 04 May 2005 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=115445</link>
      <description>Acid Slurry manufactured in the assessee&#039;s own unit qualified for exemption under Notification No. 88/88-C.E. because the unit fell within the notified class and the Revenue did not dispute eligibility. Acid Slurry manufactured through a job worker under Notification No. 214/86-C.E. remained duty liable when used in exempt detergent powder, but the amount equal to 8% of the clearance price of the detergent powder had to be adjusted while recomputing the demand. No penalty was warranted on the facts, and the matter required fresh computation by the original authority.</description>
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