Commissioner Of C. Ex., Nagpur vs Abhideep Chemicals Pvt. Ltd. on 21 February, 2002
2. On hearing both sides I note that the issue stands settled against the assessee by the decision of the Tribunal reported in 1998 (102) E.L.T. 105 in the case of CCE, Nagpur v. Abhideep Chemicals Pvt. Ltd. wherein it is held that the credit of duty paid on beta naphthol to the extent of duty paid on naphthalene used in its manufacture.