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2009 (3) TMI 539 - SUPREME COURTWhether the ingredients of the last mentioned class qualify themselves as and are eligible to be called 'raw material' for the end-product? Held that:- The appeals are allowed. As held even if an applicant does not claim benefit under a particular notification at the initial stage, he is not debarred, prohibited or estopped from claiming such benefit at a later stage. The demand made on the appellant is also set aside. The question as to whether the oxygen gas is a raw material for the manufacture of steel or not may be determined by the assessing authority on the basis of the material(s), which may be brought on record by the parties. All contentions raised by the parties on the said question shall remain open. The assessing authority is hereby directed to give an opportunity to the parties to adduce evidence in this behalf.
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