2013 (6) TMI 298

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....at the duty of Rs. 2,72,194/- stand confirmed against the appellant alonwith penalty of identical amount on the ground that during the course of manufacture of blanket, processed and woolen fabrics of wool come into existence. Though the said fabric is being used by the appellant captively, the revenue has held that the benefit of captive consumption Notification No. 67/95 is available only in res....