https://www.taxtmi.com/caselaws?id=166159 The Tribunal held that Notification 201/79 exempts all excisable goods in which goods under Item 68 are used, not limited to direct inputs. Sodium sulphate qualifies as an input for paper manufacturing, as it is essential for processing white liquor, integral to the pulping process. The Tribunal rejected the Asstt. Collector's interpretation, affirming that sodium sulphate is crucial in paper production and dismissing the appeal. The decision underscored the broad scope of manufacturing activities, encompassing essential processes like sodium sulphate utilization. en-us Mon, 16 May 1983 00:00:00 +0530 Wed, 27 Aug 2014 14:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166159 The Tribunal held that Notification 201/79 exempts all excisable goods in which goods under Item 68 are used, not limited to direct inputs. Sodium sulphate qualifies as an input for paper manufacturing, as it is essential for processing white liquor, integral to the pulping process. The Tribunal rejected the Asstt. Collector's interpretation, affirming that sodium sulphate is crucial in paper production and dismissing the appeal. The decision underscored the broad scope of manufacturing activities, encompassing essential processes like sodium sulphate utilization. Case-Laws Central Excise Mon, 16 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166159