1987 (5) TMI 133

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....Central Government exempted all excisable goods on which duty of excise was leviable and in the manufacture of which goods falling under Item 68 had been used from so much of the duty of excise leviable thereon as was equivalent to the duty of excise already paid on the inputs. The notification prescribes the procedure for the application of the notification. The Appellants were taking proforma credit in regard to the raw materials used by them in manufacturing aluminium. The unutilised credit of excise duty amounted to Rs. 1,51,874.59 as on 28-2-1982. Notification 201/79 underwent an amendment by virtue of Notification 105/82, dated 28-2-1982. After the publication of the Notification 105/82 the Department was not permitting the Appellant ....

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....94 [Andhra Sugars Ltd. v. C.C.E., Guntur] the Tribunal considered Barium Carbonate as a necessary chemical in the manufacture of Caustic Soda by electrolytic process. He submitted that the ratio of these rulings would apply to the facts of this case. 4. Shri H.L. Verma, S.D.R., urged that the Appellants have not set out in detail the chemical reactions in the use of these items and hence the ratio of the decisions would not apply. 5. The point for consideration in this Appeal is whether the Appellants are entitled to the benefit of Notification 201/79, as amended by Notification 105/8, in the use of the chemicals Cryolite, Aluminium Fluoride and Fluorspar in the manufacture of aluminium. 6. Notification 201/79 inter alia p....