2003 (8) TMI 333

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....ppellant. Shri R.C. Sankhla, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - Having examined the records and heard both the sides, we find that the appeal itself can be finally disposed of at this stage. Accordingly, we allow the present application and proceed to deal with the appeal. 2. The challenge in this appeal is against the denial, by the lower authority ....

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....s were entitled to the benefit of exemption in respect of any excisable goods used captively for the manufacture of "wood pulp and pulp of other fibrous cellulosic materials" vide item No. 10 in the Table annexed to Notification No. 10/96-C.E. ibid. In this case, there is no dispute of the fact that the Caustic soda and Chlorine were captively used for the manufacture of pulp of the said descripti....