https://www.taxtmi.com/caselaws?id=84358 The Tribunal upheld the Collector (Appeals) order, ruling that the materials, including hard, soft, and coaltar pitch, used in the manufacturing process of aluminium were eligible for set off under Notification 201/79. The Tribunal determined that these materials were essential components of the manufacturing process, aligning with the interpretation that materials having an essential function in the final product's manufacture should be considered as raw materials for the set off of duty. The appeal challenging the denial of set off was rejected based on this analysis. en-us Fri, 29 Apr 1994 00:00:00 +0530 Thu, 21 Jul 2011 15:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84358 The Tribunal upheld the Collector (Appeals) order, ruling that the materials, including hard, soft, and coaltar pitch, used in the manufacturing process of aluminium were eligible for set off under Notification 201/79. The Tribunal determined that these materials were essential components of the manufacturing process, aligning with the interpretation that materials having an essential function in the final product's manufacture should be considered as raw materials for the set off of duty. The appeal challenging the denial of set off was rejected based on this analysis. Case-Laws Central Excise Fri, 29 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84358