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1989 (9) TMI 99 - SC - Central ExciseWhether the respondent-manufacturer was entitled to the benefit of Central Government's Notification No. 105/82-CE, dated February 28, 1982? Held that:- The Tribunal was right in its conclusion that sodium sulphate was used in the manufacture of paper as "raw material" within the meaning of the Notification No. 105/82-CE dated February 28, 1982 as we do not lend themselves to the understanding that, for something to qualify itself as "raw material", it must necessarily and in all cases go into, and be found, in the end-product. Appeal dismissed.
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