2002 (4) TMI 82

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Full Text of the Document

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....is a petition under Section 35H(1) of the Central Excise Act, 1944. The Revenue maintains that the following three questions arise for the opinion of this Court : 1. "Whether the foundry fluxes and the other chemicals used in manufacture of 'Sand Moulds' which in turn are used in manufacture of castings can be said to be input's for castings when such foundry fluxes and chemicals are not directly....