https://www.taxtmi.com/caselaws?id=84972 Activated carbon used and consumed in purifying and deodorising syrup for aerated waters was treated as an input in the nature of raw material or component because it was essential to the manufacturing process and to achieving the required flavour, colour, quality and marketability of the final product. Its indirect role, including functioning as a catalyst, did not exclude it from the benefit of Notification No. 201/79-C.E. The assessee was therefore entitled to the notification benefit. en-us Thu, 22 Sep 1994 00:00:00 +0530 Mon, 01 Aug 2011 18:09:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84972 Activated carbon used and consumed in purifying and deodorising syrup for aerated waters was treated as an input in the nature of raw material or component because it was essential to the manufacturing process and to achieving the required flavour, colour, quality and marketability of the final product. Its indirect role, including functioning as a catalyst, did not exclude it from the benefit of Notification No. 201/79-C.E. The assessee was therefore entitled to the notification benefit. Case-Laws Central Excise Thu, 22 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84972