1999 (9) TMI 242

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....bu, JDR, for the Respondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Mahamaya Paints & Chemicals, the matter relates to the eligibility to the benefit of Notification No. 75/84-C.E., dated 1-3-1984 in respect of the thinners manufactured out of toluene, benzene etc. which were received on concessional rate of duty under Chapter X procedure. The Commissioner of Ce....

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....thinners were not used by the appellants in the manufacture of paints and varnishes in their factory and, in fact, they were only manufacturing the thinners and not the paints and varnishes, and that the present case was distinguishable. 4.  On going through the facts in the present case and the Tribunal's decision, referred to by the learned Consultant, we find that the matter is entirely....