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2010 (5) TMI 263 - CESTAT, MUMBAIEOU-DTA Clearance- Commissioner considered Vanadium Pentoxide imported by the assessee, as a raw material and, on this basis, denied the benefit of the Notification to the assessee on the ground that an imported raw material was used in the manufacture of Phthalic Anhydride. Held that- whether impugned item ought to be treated ‘catalyst’ or ‘raw material’, a substantive question. Benefit available only if indigenous raw material used in manufacture. In assessee’s own case benefit allowed. Thus allow the appeal.
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