https://www.taxtmi.com/caselaws?id=73911 Duty credit under the amended exemption notification was available only where Item 68 inputs were used as raw materials or component parts in the manufacture of the final product. Nickel catalyst and activated bleaching earth were treated as catalysts and bleaching aids, not as ingredients absorbed into the end product, so credit was inadmissible. The procedural appendix to the notification could not override the statutory limitation under Section 11-A. In the absence of misstatement or suppression of facts, the extended period was unavailable, and the demand was confined to the prescribed six-month period. en-us Fri, 16 Sep 1988 00:00:00 +0530 Sat, 04 Jun 2011 13:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73911 Duty credit under the amended exemption notification was available only where Item 68 inputs were used as raw materials or component parts in the manufacture of the final product. Nickel catalyst and activated bleaching earth were treated as catalysts and bleaching aids, not as ingredients absorbed into the end product, so credit was inadmissible. The procedural appendix to the notification could not override the statutory limitation under Section 11-A. In the absence of misstatement or suppression of facts, the extended period was unavailable, and the demand was confined to the prescribed six-month period. Case-Laws Central Excise Fri, 16 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73911