https://www.taxtmi.com/caselaws?id=86013 Nickel catalyst and nickel aluminium alloy powder used in the manufacture of stearic acid were held not to qualify as raw materials or component parts for the purposes of Notification No. 201/79-C.E. The substances functioned only as catalysts or processing aids to accelerate or retard the chemical reaction, were not consumed in manufacture, and did not undergo chemical change. Following earlier Tribunal decisions on similar catalysts and processing aids, the notification's set-off benefit was confined to inputs that form raw materials or component parts of the excisable goods. The exemption was therefore unavailable. en-us Mon, 30 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 16:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86013 Nickel catalyst and nickel aluminium alloy powder used in the manufacture of stearic acid were held not to qualify as raw materials or component parts for the purposes of Notification No. 201/79-C.E. The substances functioned only as catalysts or processing aids to accelerate or retard the chemical reaction, were not consumed in manufacture, and did not undergo chemical change. Following earlier Tribunal decisions on similar catalysts and processing aids, the notification's set-off benefit was confined to inputs that form raw materials or component parts of the excisable goods. The exemption was therefore unavailable. Case-Laws Central Excise Mon, 30 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86013