https://www.taxtmi.com/caselaws?id=167471 The Tribunal ruled in favor of the appellant, allowing the benefit of Notification No. 201/79 for disputed chemicals like alum, sodium sulphide lye, sodium sulphate, Daicol, and Fluo solid lime. These chemicals were deemed as raw materials for paper production due to their essential roles in the manufacturing process, supporting the appellant's argument. The decision emphasized the significance and functional necessity of these chemicals in the recognized paper manufacturing process, leading to a successful appeal by the appellant. en-us Fri, 16 Nov 1984 00:00:00 +0530 Sat, 20 Dec 2014 18:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167471 The Tribunal ruled in favor of the appellant, allowing the benefit of Notification No. 201/79 for disputed chemicals like alum, sodium sulphide lye, sodium sulphate, Daicol, and Fluo solid lime. These chemicals were deemed as raw materials for paper production due to their essential roles in the manufacturing process, supporting the appellant's argument. The decision emphasized the significance and functional necessity of these chemicals in the recognized paper manufacturing process, leading to a successful appeal by the appellant. Case-Laws Central Excise Fri, 16 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167471