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2001 (3) TMI 115

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....NGALORE - HC (Judgement / Order / Decisions)<br>Dated:- 20-3-2001<br>3 of 1997 - -<br>Central Excise<br>M.F. Saldanha and R. Gururajan, JJ. &nbsp; [Order]. - Heard the learned Counsel. 2. Th....

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....n reported in 2000 (120) E.L.T. 75 (Kar.) = 2000 (3) KLJ, 356, wherein the Division Bench held that since this particular substance would ultimately have to be categorized as an input, that the denial....

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