2004 (9) TMI 425

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....hri K.K. Srivastava, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The common issue arising for determination in all these appeals is whether the process of purification of chemicals bought out from the market results in manufacture of new excisable commodity liable to excise duty. 2. We have heard both sides. The duty paid inorganic/organic compound purchas....