https://www.taxtmi.com/caselaws?id=167471 The term "raw material" for exemption purposes requires contextual interpretation based on the facts of each case. Chemicals added to pulp stock or used in the recognised paper-making process, where they serve a distinct and definite function, were treated as raw materials. Alum qualified only to the extent it was used in the pulp stock and not when used merely for water treatment. Sodium sulphide lye, sodium sulphate, Daicol (Gaur gums) and fluo solid lime were regarded as essential inputs in normal paper manufacture, and the stage at which sodium sulphate entered the recovery cycle did not change its character. The specified chemicals were therefore eligible for the notification benefit. 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 term "raw material" for exemption purposes requires contextual interpretation based on the facts of each case. Chemicals added to pulp stock or used in the recognised paper-making process, where they serve a distinct and definite function, were treated as raw materials. Alum qualified only to the extent it was used in the pulp stock and not when used merely for water treatment. Sodium sulphide lye, sodium sulphate, Daicol (Gaur gums) and fluo solid lime were regarded as essential inputs in normal paper manufacture, and the stage at which sodium sulphate entered the recovery cycle did not change its character. The specified chemicals were therefore eligible for the notification benefit. Case-Laws Central Excise Fri, 16 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167471