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    <title>2005 (12) TMI 352 - CESTAT, MUMBAI</title>
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    <description>Concessional central excise duty under Notification No. 75/84-C.E. was available only for mixed xylenes and toluene intended for use in the manufacture of paints and varnishes. Where the thinner made from the duty-concession goods was cleared outside the factory and not actually used in the specified manufacturing process, the end-use condition was not met. In the absence of proof of actual use for paints and varnishes, the concession could not be claimed.</description>
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