1998 (11) TMI 321

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...., SDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - M/s. Amar Dye Chem Ltd. manufactured Dye-Intermediates falling under Chapter 29 and 32 of the Schedule to the Central Excise Tariff Act. They were availing the set-off of duty paid on Naphthalene under Notification No. 201/79. In 1992 they requested the Assistant Collector for the permission to avail the duty credit under ....

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.... postal authorities. We, therefore, heard Shri Satnam Singh, learned SDR, and perused the records. 3.  The Appellants have submitted, in their appeal memorandum, that the direction to maintain one-to-one co-relation was unsustainable in law; that the Delhi High Court in the case of Good Year India v. Union of India - 1990 (49) E.L.T. 39 (Del.) has held that the language of the Notification....

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....t. We observe that the duty on the finished product was exempted to the extent of the duty paid on the inputs. There is nothing in the language of the Notification to suggest that there has to be one-to-one co-relation between the input and the finished goods. The only condition stipulated in the Notification was that the inputs should be used in the manufacture of the final products. It is not sp....