https://www.taxtmi.com/caselaws?id=42561 Sodium sulphate used in paper and paperboard manufacture was treated as "raw material" under Notification No. 105/82-C.E. because the term was given its ordinary commercial meaning in the manufacturing context. The decisive test was whether the input was essential and indispensable to the chemical process, not whether it survived in the finished product. Since sodium sulphate was necessary for sulphate pulping and chemical recovery, and manufacture would be commercially inexpedient without it, the manufacturer was entitled to proforma credit of duty already paid on the input. en-us Fri, 29 Sep 1989 00:00:00 +0530 Mon, 27 Oct 2025 22:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42561 Sodium sulphate used in paper and paperboard manufacture was treated as "raw material" under Notification No. 105/82-C.E. because the term was given its ordinary commercial meaning in the manufacturing context. The decisive test was whether the input was essential and indispensable to the chemical process, not whether it survived in the finished product. Since sodium sulphate was necessary for sulphate pulping and chemical recovery, and manufacture would be commercially inexpedient without it, the manufacturer was entitled to proforma credit of duty already paid on the input. Case-Laws Central Excise Fri, 29 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42561