https://www.taxtmi.com/caselaws?id=73600 Nickel catalyst, activated carbon and phosphoric acid were considered for exemption as raw materials or components under Notification No. 201/79-C.E., as amended. The Tribunal followed its earlier view that nickel catalyst and bleaching activated earth were not raw materials used in the manufacture of vegetable product, and applied the same reasoning to phosphoric acid, treating it as a cleansing agent with a similar functional role. On that basis, the items were not accepted as eligible raw materials or components for the notification. The assessee was therefore held not entitled to the exemption benefit claimed. en-us Thu, 17 Mar 1988 00:00:00 +0530 Thu, 02 Jun 2011 12:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73600 Nickel catalyst, activated carbon and phosphoric acid were considered for exemption as raw materials or components under Notification No. 201/79-C.E., as amended. The Tribunal followed its earlier view that nickel catalyst and bleaching activated earth were not raw materials used in the manufacture of vegetable product, and applied the same reasoning to phosphoric acid, treating it as a cleansing agent with a similar functional role. On that basis, the items were not accepted as eligible raw materials or components for the notification. The assessee was therefore held not entitled to the exemption benefit claimed. Case-Laws Central Excise Thu, 17 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73600