https://www.taxtmi.com/caselaws?id=72305 Hydrogen used with oxygen as a fuel to melt quartz burners was disputed as a "raw material" for exemption under Notification No. 201/79. The Assistant Collector and Collector (Appeals) treated the gases as inputs that assist manufacturing rather than raw materials; the Tribunal likewise held that hydrogen used as a source of heat cannot be treated as a raw material for the notification. Finding a question of law, the Tribunal referred to the High Court under section 35G the question whether such use of hydrogen qualifies as a raw material within the meaning of the notification. No substantive decision on the merits was recorded. en-us Wed, 30 Oct 1985 00:00:00 +0530 Wed, 18 May 2011 13:18:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72305 Hydrogen used with oxygen as a fuel to melt quartz burners was disputed as a "raw material" for exemption under Notification No. 201/79. The Assistant Collector and Collector (Appeals) treated the gases as inputs that assist manufacturing rather than raw materials; the Tribunal likewise held that hydrogen used as a source of heat cannot be treated as a raw material for the notification. Finding a question of law, the Tribunal referred to the High Court under section 35G the question whether such use of hydrogen qualifies as a raw material within the meaning of the notification. No substantive decision on the merits was recorded. Case-Laws Central Excise Wed, 30 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72305