1996 (6) TMI 253

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....harma, JDR, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - After hearing both sides on the Misc. Application No. 371/96-C for change in the name, name of Tata Oil Mills Co. Ltd. was allowed to be substituted on amalgamation with Hindustan Lever Ltd. in the records of this appeal. 2. This appeal is directed against the Order-in-Appeal No. PPM-1080/B-1-546/87, dated 1....

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....e dissolved soap which is filtered and removed as filter press mud. The clear lye is treated again with dilute alkali to remove any excess aluminium sulphate. The lye is then evaporated to get crude glycerine. He submits that Inspector of Central Excise denied the credit on the ground that "credit is not admissible as the product is not used as raw material or component part in the manufacture of ....

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....ely in purifying the lye and purifying agents are not entitled to benefit of set off under Notification No. 201/79. 5. We have heard both sides. It is clear to us that sodium sulphate has entered into the steam of the manufacture. The question to be answered in such cases is not whether the input is present in the finished product but whether final product could have emerged without interv....