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2012 (8) TMI 838 - AT - Central ExciseCenvat credit - Revenue was of the view that the Organic Composite Solvent and Thinner not elsewhere specified, prepared paints could not be considered to be input used in the manufacture of biscuits - Held that:- this is not an item which is normally used as fuel and also considering the classification under which supplier of the goods had classified the goods, it is very obvious that the goods in question was not meant for use as fuel - Decided against assessee.
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