1984 (11) TMI 338

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.... By his order C. No. V/17/30/22/82, dated 10-8-1983, the Assistant Collector of Central Excise, Erode Division has disallowed the benefit of Notification No. 201/79 in respect of the following products claimed by the appellant as used in the manufacture of paper : 1. Alum 2. Sodium sulphide lye 3. Sodium sulphate 4. Daicol (Gaur gums) 5. Fluo solid lime. In doing so, he found that for being enti....

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....e covered by the notification. However, alum is also added to the pulp stock and intended for the precipitation and fixation of resin and dye-stuff on paper and it also helps to maintain the PH (acidity) value of the pulp on the wire in the paper machine. In respect of Sodium sulphide lye, it has been explained that the chemical exercises a highly beneficial effect on the pulping reactions and inc....

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....oduction of paper, it was submitted that they should be treated as raw materials in the manufacture of paper/paper boards. 3. The Senior Departmental Representative made specific submissions in respect of Sodium sulphate. As it is added in the recovery plant and not at the pulping stage, he argued that it is not used in the manufacture of paper as a raw material but as a medium in the recove....

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....cognised process of manufacture of paper and are essential for the process of manufacture. The plea of the S.D.R. that Sodium sulphate which is added in the recovery plant should not be granted the concession, is resisted by the representative of the appellants with the explanation that addition of Sodium sulphate at the recovery stage of closed circuit is a measure of convenience, the black liqui....