https://www.taxtmi.com/caselaws?id=41017 Central excise duty was held not recoverable on the solvent content of Nitro Cellulose Lacquer lost by evaporation during the coating of cellophane. The Government noted that duty had been paid under protest on the evaporated quantity, but the matter had already been decided in the petitioners' favour in an earlier revision order. Notification No. 130/73 was treated as substantially reproducing the earlier Board instructions on the subject, so the same favourable view was applied to these revision applications. en-us Fri, 20 Feb 1981 00:00:00 +0530 Wed, 19 May 2010 17:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41017 Central excise duty was held not recoverable on the solvent content of Nitro Cellulose Lacquer lost by evaporation during the coating of cellophane. The Government noted that duty had been paid under protest on the evaporated quantity, but the matter had already been decided in the petitioners' favour in an earlier revision order. Notification No. 130/73 was treated as substantially reproducing the earlier Board instructions on the subject, so the same favourable view was applied to these revision applications. Case-Laws Central Excise Fri, 20 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41017