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Hiranyakeshi Sahakari Sakkare ... vs C.C.E. on 21 December, 1988

5A. On the issue of eligibility of the appellant for the benefit of Notification 118/75, learned counsel places reliance on two decisions of this Tribunal in the cases of National Mechanical Works, Calcutta v. C.C.E., Calcutta reported in 1983 (14) ELT 2370 and Hiranyakeshi Sahakari Sakkare Karkhana Niyamit v. C.C.E. reported in 1989 (39) ELT 658. Shri Khaitan submits that the ratio of the above cited cases would apply squarely to the present appeal, as the appellant has satisfied the essential requirements of captive consumption stipulated in the above notification.
Customs, Excise and Gold Tribunal - Delhi Cites 4 - Cited by 6 - Full Document
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