1996 (11) TMI 178

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....rinivasa Raghavan, Advocate, for the Respondent. [Order per : V.P. Gulati, Member (T)]. - This appeal is by the revenue against the findings of the learned lower authority under which the benefit of Notification No. 75/84 has been extended to the respondents. 2. The learned SDR pleaded that the benefit is available in respect of paraffin wax in case the same is manufactured out of sl....

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....ferred to the judgment of the Hon'ble Supreme Court reported in 1984 E.L.T. 5 (S.C.) (sic). 3. The learned Counsel has urged that the paraffin wax should be taken to have been manufactured out of slack wax notwithstanding the addition of other varieties of waxes. He cited the judgment of the Hon'ble Supreme Court in the case of TISCO reported in 1977 (1) E.L.T. J61 (S.C.). He has also urge....

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....ortion with the slack wax to produce paraffin wax. The notification is quite clear that the product to be obtained could be manufactured out of slack wax. The ratio of the decision cited by the learned Counsel relates to a case where the non-duty paid and duty paid materials were used for the manufacture of the finished product. In the present case, the issue is relating to the mixture of one of t....