1992 (7) TMI 213

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....n & PF Moulding falling under Tariff Item 15A(1) of the Central Excise Tariff. They were availing the set-off of duty in terms of Notification No. 201/79 dated 4-6-1979 in respect of 'Oxalic Acid' received by them as raw material for use in the manufacture of their finished excisable goods. The respondents were served with a notice requiring them to show cause as to why an amount of Rs. 3,648.52 availed by them as set off of duty in respect of Oxalic Acid used in the manufacture of their final product during the period 28-24982 to 20-12-1984 should not be recovered. Thereafter, vide his order dated 20th May, 1985 the Assistant Collector, Baroda confirmed the demand of duty amounting to Rs. 3,648.52 on the ground that set off availed by the ....

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.... the formation of finished product. She stated that on the ratio of the decision of the Supreme Court in the case of Collector of Central Excise v. Ballarpur Industries Ltd. reported in 1989 (43) E.L.T. 804 even when Oxalic Acid acts as a catalyst and does not form a part of the end-product it would be eligible for set off of duty in terms of Notification No. 201/79 dated 4-6-1979. 3. No one has appeared on behalf of the respondents who have desired that the contents of the Cross Objection filed by them may be taken into account while deciding the appeal. 4. We have examined the record of the case and considered the submissions made on behalf of both sides. It is seen that the question to be decided in this case is whether Oxalic Acid....

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....Well accepted connotation in the common parlance of those who deal with the matter. The ingredients used in the chemical technology of manufacture of any end-product might comprise, amongst others, of those which may retain their dominant individual identity and character throughout the process and also in the end-product; those which as a result of interaction with other chemicals or ingredients, might themselves undergo chemical or qualitative changes and in such altered form find themselves in the end-product; those which, like catalytic agents, while influencing and accelerating the chemical reactions, however, may themselves remain uninfluenced and unaltered and remain independent of and outside the end-products and those, as here, ....