https://www.taxtmi.com/caselaws?id=166727 A concessional excise clearance under Notification No. 35/73-C.E. was available only for specified motor spirit intended as a solvent, diluent or thinner for manufacture of paints and allied materials, and use outside the factory required Chapter X compliance. Because the application and licence showed a request for material to manufacture thinners rather than direct use in paint manufacture, the concession had been granted on an incorrect basis. However, recovery under Rule 196 of the Central Excise Rules, 1944 was not available, because that rule applies to goods duly obtained under the prescribed application and use conditions, not to clearances wrongly allowed under the notification itself. The demand was therefore not recoverable on that basis. en-us Thu, 20 Oct 1983 00:00:00 +0530 Sat, 01 Nov 2014 16:21:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166727 A concessional excise clearance under Notification No. 35/73-C.E. was available only for specified motor spirit intended as a solvent, diluent or thinner for manufacture of paints and allied materials, and use outside the factory required Chapter X compliance. Because the application and licence showed a request for material to manufacture thinners rather than direct use in paint manufacture, the concession had been granted on an incorrect basis. However, recovery under Rule 196 of the Central Excise Rules, 1944 was not available, because that rule applies to goods duly obtained under the prescribed application and use conditions, not to clearances wrongly allowed under the notification itself. The demand was therefore not recoverable on that basis. Case-Laws Central Excise Thu, 20 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166727