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1 - 2 of 2 (0.14 seconds)Commissioner Central Excise, Delhi Iii vs M/S Duracell (India) Pvt. Ltd (Now Known ... on 14 March, 2000
In this connection, counsel relies on a few decisions including Commissioner vs Duracell (India) Pvt Ltd 2001 (137) ELT 882 (Tri-Del) and National Fertilizers Ltd vs Collector 1996 (88) ELT 704 (Tribunal). In the latter case, raw Naphtha used in the trial run of a fertilizer manufacturing plant was held to be eligible for concessional rate of duty under an exemption notification, while, in the former, it was held that inputs used in trial production of final product were used in or in relation to the manufacturer of the final product.
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