https://www.taxtmi.com/caselaws?id=83715 Notification No. 201/79-C.E., as amended by Notification No. 105/82-C.E., was construed to allow duty set-off for inputs used in manufacturing liquid glucose where the material performed an essential and definite function in the process. The decisive test was not whether the input remained physically present in the finished product, but whether the end-product depended on its essential presence at the delivery end of manufacture. Applying the Supreme Court's construction and treating the earlier favourable view as binding, the Tribunal rejected the departmental distinction and confirmed eligibility for the set-off. en-us Mon, 25 Apr 1994 00:00:00 +0530 Sat, 16 Jul 2011 12:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83715 Notification No. 201/79-C.E., as amended by Notification No. 105/82-C.E., was construed to allow duty set-off for inputs used in manufacturing liquid glucose where the material performed an essential and definite function in the process. The decisive test was not whether the input remained physically present in the finished product, but whether the end-product depended on its essential presence at the delivery end of manufacture. Applying the Supreme Court's construction and treating the earlier favourable view as binding, the Tribunal rejected the departmental distinction and confirmed eligibility for the set-off. Case-Laws Central Excise Mon, 25 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83715