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2012 (10) TMI 456 - CESTAT, KOLKATADenial of benefit of Notification No. 75/84-C.E. - respondents are found to have brought into their factory Benzene and Toluene on payment of duty at concessional rate in terms of Notification No. 75/84, and the same were, admittedly, used in the manufacture of thinners, which were cleared without payment of duty - once thinners were removed from L-6 premises intended use of the same are in manufacture of paints, varnishes, lacquers etc., and no end use verification is necessary. Therefore, condition of the exemption notification has been fulfilled in this case - demands are not sustainable
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