TaxTMI 
TaxTMI 
1985 (10) TMI 193
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.... Asst. Collector of Central Excise, Rajahmundry disallowed a claim of the appellants for grant of benefit of Notification No. 201/79 dated 4-6-1979 in respect of the following items : - (i)  Alumina Ferric; (ii) Sodium Sulphate; (iii) China Clay; (iv) Glue powder; (v)  Soap stone powder; (vi) Rosin; (vii) Acetic Acid; (Viii) Sulphuric acid powder (clarified as sulphamic acid powder); and (ix) Alfoc powder, on a finding that a raw material claimed to be used in the manufacture it should be found in the analysis of the final finished product. He, however, allowed the claim in respect of burnt lime. The appellants went in appeal to the Collector of Central Excise (Appeals), Madras against the....
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....d Soap stone powder which are claimed as used as sizing material in the manufacture of paper and hence would be entitled to be treateerial. Adverting to burnt time he referred to the case of d as raw mat Seshasayee Paper and Boards Ltd. v. - ED(MAS) 58/84 dated 16-11-1984 - 1985 (22) E.L.T. 163-dealt with by this Bench of the Tribunal in which Fluo solid lime has been given the benefit of the notification. The representative explained that fluo-solid lime is the same as burnt lime. It is used in a manner similar to the use of sodium sulphate and it should also be given the benefit of notification. In this connection, he referred to the observations of the Tribunal in the case of Kerala Electric Lamp Works v. Collector of Central Excise, Coc....
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....d powder in that it is used to prevent degradation of fibre in pulp and is not present in the finished product. In regard to lime he stated that it is also used in the bleaching of pulp along with chlorine resulting in the production of calcium hydrochlorite. Following the decision in the case of 'Rayalaseema Paper Mills' lime used in the bleaching of pulp should not be given the benefit of notification. 5.  We have considered the arguments of both sides. As early as in March 1984 in dealing with the case of Sandur Manganese and Iron Ores Ltd. v. Collector of Central Excise, Bangalore - E.D(MAS) 368/83 dated 21-3-84 - this Bench had occasion to observe, "..... there is no definition of raw material in the notification. What const....
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....al for the recovery of sodium hydroxide and is not a raw material for the manufacture of pulp. Secondly, it is used in the preparation of calcium hydrochlorite-a bleaching agent-using chlorine. It is thus not a raw material in the manufacture of pulp but one for the manufacture of a bleaching chemical. In either case it is not entitled to the benefit of Notification No. 201/79. In fact the appellants in that case sought an amendment of that order citing the case of Seshasayee Paper and Boards-ED (MAS) 58/84-in the case of fluo-solid lime in support. In para 4 of our Order No. E/ROM/77/85-MAS (E/399/83 and 157/84) dated 11-7-1985, we have observed as follows : "4. In passing we would like to record that at the time the appeal was heard....