1988 (3) TMI 206

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.... and L.C. Chakraborty, for the Respondents. [Order per : S.D. Jha, Vice-President (3)].  - Smt. Malini Sud, Advocate for the appellant and Shri K.P. Singh, S.D.R. and Shri L.C. Chakraborty, J.D.R. for the respondent heard and papers perused. 2. The question for decision in these appeals is whether Nickel Catalyst, Activated Carbon and Phosphoric Acid are raw materials or components f....

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....y the appellants when the Tribunal took the aforesaid decision and in particular relied on the four decisions referred to in para 6 of the decision. 1. 1987 (28) E.L.T. 529 (Tribunal) CCE Allahabad v. Hindustan Aluminium Corporation, Mirzapur. 2. 1985 (21) E.L.T. 901 (Tribunal) CCE, Bhubaneshwar v. Titaghur Paper Mills. 3. 1985 (22) E.L.T. 163 (Tribunal) SRB Seshasayee Paper and Boards Lt....