1996 (9) TMI 381

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Respondent. [Order per : Lajja Ram, Member (T)]. -  In the appeal filed by the Revenue, the matter relates to the eligibility of Nickel Catalyst and Nickel Aluminium Alloy Powder falling under [Tariff Item] 68 for the benefit of Notification No. 201/79 as amended when used for the manufacture of Stearic Acid also falling under [Tariff Item] 68. The Asstt. Collector, Central Excise had....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....journment. As the matter is very old, we are proceeding to deal with the matter on merits after hearing Shri M. Jayaraman, JDR. 3. Under Notification No. 201/79-C.E., dated 4-6-1979 (as amended) all excisable goods on which the duty of excise was leviable and in the manufacture of which any good falling under [Tariff Item] 68 had been used as raw materials or component parts were exempted ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and component parts that the Nickel Catalyst, bleaching activated earth and activated carbon used in the manufacture of vegetable product were neither raw material nor component parts of vegetable product and the same were not entitled to concession under Notification No. 201/79-C.E. Similarly, in the case of Amrit Vanaspati Co. v. CCE, Meerut - 1988 (35) E.L.T. 479 (Tribunal) relying upon a numb....