https://www.taxtmi.com/caselaws?id=74058 The Tribunal held that the chemicals in question, including Sodium Sulphate, Alumina Ferric, Rosin, Pulverised Guar Gum, Sodium Hexa Meta Phosphate, Formaldehyde, and Glyoxal 40%, qualify as raw materials essential for the manufacturing process of paper and paper board. They concluded that these items have definite functions crucial in the manufacturing process and are consumed in the process. Therefore, the Tribunal allowed the appeal, setting aside the order of the Collector (Appeals) and affirming the entitlement of the appellants to the benefit of the specified notifications. en-us Fri, 02 Dec 1988 00:00:00 +0530 Mon, 06 Jun 2011 13:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74058 The Tribunal held that the chemicals in question, including Sodium Sulphate, Alumina Ferric, Rosin, Pulverised Guar Gum, Sodium Hexa Meta Phosphate, Formaldehyde, and Glyoxal 40%, qualify as raw materials essential for the manufacturing process of paper and paper board. They concluded that these items have definite functions crucial in the manufacturing process and are consumed in the process. Therefore, the Tribunal allowed the appeal, setting aside the order of the Collector (Appeals) and affirming the entitlement of the appellants to the benefit of the specified notifications. Case-Laws Central Excise Fri, 02 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74058