https://www.taxtmi.com/caselaws?id=167454 Eligibility as "raw material" under Notification No. 201/79 depends on the nature of the material, the manner of its use and its role in the manufacturing process. Chemicals used only to purify water and adjust pH in a preparatory stage, without being directly used in or usable for the manufacture of yarn or fabrics, do not satisfy that test. Sodium aluminate and sulphate of alumina were found to have only an indirect, preparatory function in removing impurities and neutralising water, so the claim for concessional credit was rejected. en-us Sat, 23 Mar 1985 00:00:00 +0530 Sat, 20 Dec 2014 12:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167454 Eligibility as "raw material" under Notification No. 201/79 depends on the nature of the material, the manner of its use and its role in the manufacturing process. Chemicals used only to purify water and adjust pH in a preparatory stage, without being directly used in or usable for the manufacture of yarn or fabrics, do not satisfy that test. Sodium aluminate and sulphate of alumina were found to have only an indirect, preparatory function in removing impurities and neutralising water, so the claim for concessional credit was rejected. Case-Laws Central Excise Sat, 23 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167454