2004 (9) TMI 204

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....earing both sides and on considering that Spent Catalyst, the entity, under dispute herein, arises from a Catalyst used, which by definition is not Raw Material & considering the settled position in the law as per the Apex Court decision in the case of Ahmedabad Electricity Co. Ltd. [2003 (158) E.L.T. 3 (S.C.)] wherein it has been held - "32....... For being produced and manufactured in India the....