https://www.taxtmi.com/caselaws?id=73180 An exemption under Notification No. 201/79-CE was confined to duty-paid goods used as raw materials or component parts in manufacture. Nickel catalyst, bleaching activated earth and activated carbon used only as process aids in producing vegetable product, and not forming part of the finished product, did not satisfy that condition and were not eligible for the exemption. The demand for recovery of credit was also governed by Section 11A because the notice expressly invoked that provision, so the six-month limitation applied; the demand beyond that period was time-barred to that extent. en-us Mon, 06 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 11:05:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73180 An exemption under Notification No. 201/79-CE was confined to duty-paid goods used as raw materials or component parts in manufacture. Nickel catalyst, bleaching activated earth and activated carbon used only as process aids in producing vegetable product, and not forming part of the finished product, did not satisfy that condition and were not eligible for the exemption. The demand for recovery of credit was also governed by Section 11A because the notice expressly invoked that provision, so the six-month limitation applied; the demand beyond that period was time-barred to that extent. Case-Laws Central Excise Mon, 06 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73180