https://www.taxtmi.com/caselaws?id=81570 The Tribunal ruled in favor of the appellants, who were manufacturers of P.P. foods, in their appeals regarding entitlement to benefits under Notification No. 201/79 as amended by Notification No. 105/82. The authorities had denied the benefit post-amendment, but the Tribunal held that the 58 mm closures and Coproco adhesive used by the appellants were considered raw materials essential to the manufacturing process. Citing legal precedents, the Tribunal emphasized that items integral to the manufacturing process and necessary to make the product marketable should be deemed raw materials or component parts. The impugned order was set aside, and both appeals were allowed in favor of the appellants. en-us Thu, 26 Sep 1991 00:00:00 +0530 Mon, 27 Jun 2011 15:26:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81570 The Tribunal ruled in favor of the appellants, who were manufacturers of P.P. foods, in their appeals regarding entitlement to benefits under Notification No. 201/79 as amended by Notification No. 105/82. The authorities had denied the benefit post-amendment, but the Tribunal held that the 58 mm closures and Coproco adhesive used by the appellants were considered raw materials essential to the manufacturing process. Citing legal precedents, the Tribunal emphasized that items integral to the manufacturing process and necessary to make the product marketable should be deemed raw materials or component parts. The impugned order was set aside, and both appeals were allowed in favor of the appellants. Case-Laws Central Excise Thu, 26 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81570