1997 (7) TMI 274

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.... Jain, SDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The assessees were manufacturing Sobitol Solution. At different times they claimed the benefit of Notification Nos. 234/86, dated 3-4-1986 and 31/88-C.E., dated 1-3-1988. In the belief that both the notifications required production of end-use certificate, nine show cause notices were issued in case where clearances w....

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....34/86 is in fact not an end-use certificate. It is his claim that as long as the Drug Controller certifies that the claimed goods are bulk drugs as per the explanation to the notification and that they are normally used for the purposes stated in the notification, the benefit of the notification was available. In support of this, he has cited the judgment of the Tribunal in the case of CCE, Vadoda....

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....ufficient that the goods for which the exemption is claimed conform to the specifications given in the Order. To this extent the Collector is wrong in holding that for clearances under this notification, the end-use certificate is a must. 5. We have also examined Notification No. 234/86. The proviso reads as under :- "Provided that the manufacturer furnishes to the proper officer, a cer....

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.... drugs are used as such or as an ingredient in any formulation. Shri Anand was at pains to state that the third condition should not be read so as to mean that the goods are physically used as such or an ingredient in any formulation. We are unable to see any merit in this claim. If this were the case, the second condition and the third condition would have the same meaning and there would be litt....