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1980 (11) TMI 50 - BOMBAY HIGH COURT
Extract:
.......eriod carbon paper was not an excisable commodity and no duty having been paid by the petitioners on carbon paper, they are not entitled to proforma credit on carbon paper under Section 56A of the Central Excise Rules. 1944. In the view we have taken, both the contentions of the petitioners fail and, therefore, the petition is dismissed with costs.