https://www.taxtmi.com/caselaws?id=82948 The Tribunal upheld the decision that solvents used in printing PVC sheets/films qualified as inputs under Notification 201/79. The solvents were deemed essential in the manufacturing process, meeting the criteria of "raw-material" based on legal principles and precedents, including the indispensability of an ingredient in the manufacturing process. The appeal challenging the duty set-off claimed by the manufacturer was rejected, affirming the eligibility of solvents for exemption under the notification. en-us Fri, 19 Nov 1993 00:00:00 +0530 Fri, 08 Jul 2011 13:19:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82948 The Tribunal upheld the decision that solvents used in printing PVC sheets/films qualified as inputs under Notification 201/79. The solvents were deemed essential in the manufacturing process, meeting the criteria of "raw-material" based on legal principles and precedents, including the indispensability of an ingredient in the manufacturing process. The appeal challenging the duty set-off claimed by the manufacturer was rejected, affirming the eligibility of solvents for exemption under the notification. Case-Laws Central Excise Fri, 19 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82948