https://www.taxtmi.com/caselaws?id=80180 For the period before amendment of Notification No. 201/79-C.E., set-off was available for Item 68 goods used in manufacture without the later requirement that they be raw materials or component parts. On that basis, duty set-off for phosphoric acid, nickel catalyst and activated carbon used in vegetable products was admissible, and the demand based on those items could not stand. By contrast, the demand relating to tin tops and unprinted paperpolly could not be finally resolved because their actual use in manufacture had not been examined. That portion was therefore set aside and remanded for de novo consideration. en-us Mon, 16 Oct 1989 00:00:00 +0530 Wed, 15 Jun 2011 12:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80180 For the period before amendment of Notification No. 201/79-C.E., set-off was available for Item 68 goods used in manufacture without the later requirement that they be raw materials or component parts. On that basis, duty set-off for phosphoric acid, nickel catalyst and activated carbon used in vegetable products was admissible, and the demand based on those items could not stand. By contrast, the demand relating to tin tops and unprinted paperpolly could not be finally resolved because their actual use in manufacture had not been examined. That portion was therefore set aside and remanded for de novo consideration. Case-Laws Central Excise Mon, 16 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80180