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2013 (5) TMI 320 - AT - Central ExciseWhether dextrose present in Aneroid IV was pharmaceutical necessity and whether that was active and not interfering with the process to manufacture of final goods? - Exemption Notification No.116/69 dated 3.5.1969. - Held that:- the ld. Commissioner (Appeals) had not gone through the apex court’s judgment cited by ld. DR in T.N.Dadha he case of Pharmaceuticals vs. CCE, Madras-[2003 (2) TMI 64]. - There is no material evidence on record to notice that dextrose present in Aneroid IV was of pharmaceutical necessity and a therapeutic inert without interfering with the therapeutic or prophylactic activity. In view of aforesaid observations and no evidence brought to record by the respondent - Decided in favor of revenue.
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