1998 (3) TMI 285

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....e, Consultant, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The manufacturer, the respondent in this appeal, manufactured bon acid. It took credit of the duty paid on beta naphthol, an input in the manufacture of bon acid. The Department objected recovery of part of the credit taken on the ground that the manufacturer of beta naphthol had discharged the portion of duty paya....

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....e said that the manufacture of beta naphthol had set-off of the credit taken on the naphthalene and he allowed the appeal. Hence this appeal. 2. In its decision, Syn-o-Chem Product v. C.C.E., Surat, Order 49/93, dated 8-1-1993 this Tribunal, after considering the provision of Notification 432/82 has come to the conclusion that it is an exemption notification, exempting beta naphthol from p....