https://www.taxtmi.com/caselaws?id=82446 Oxalic acid used only as a catalyst in manufacturing phenol formaldehyde resin and PF moulding powder was treated as an eligible input for set-off under Notification No. 201/79, because the decisive test was whether the material was essential and intimately connected with production, not whether it survived in the finished product. Applying the same principle as in the sodium sulphate ruling, an ingredient consumed in the chemical reaction can still qualify as raw material if its use is indispensable to manufacture. On that basis, oxalic acid qualified for duty relief despite not forming part of the final product. en-us Wed, 01 Jul 1992 00:00:00 +0530 Tue, 05 Jul 2011 11:46:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82446 Oxalic acid used only as a catalyst in manufacturing phenol formaldehyde resin and PF moulding powder was treated as an eligible input for set-off under Notification No. 201/79, because the decisive test was whether the material was essential and intimately connected with production, not whether it survived in the finished product. Applying the same principle as in the sodium sulphate ruling, an ingredient consumed in the chemical reaction can still qualify as raw material if its use is indispensable to manufacture. On that basis, oxalic acid qualified for duty relief despite not forming part of the final product. Case-Laws Central Excise Wed, 01 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82446