TMI Blog1988 (7) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 28-2-1982. In terms of this Notification, all excisable goods in the manufacture of which goods falling under Item 68 of the CET have been used as raw-materials or component parts are exempted from payment of duty to the extent of the duty paid on the raw-material and components subject to the other provisions of the notification. The barium carbonate in the instant case is stated to be for purification of the brine solution and which after purification is electrolysed resulting in the production of the caustic soda. The issue before the lower authorities was whether barium carbonate can be said to have been used for the manufacture of caustic soda as raw-material. The Collector (Appeals) concurred with the adjudicating authority and he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recincts. This water does not go into the paper manufacture, though possible It might do so at a future date; but that is too long a shot for us to work upon. We can see, for our immediate concern, that the water does not go into the manufacture of paper but into the river or lake." 4. He also drew our attention to the findings of the Tribunal in the case of Collector of Central Excise, Allahabad v. Hindustan Aluminium Corporation, Mirzapur 1987 (28) E.L.T. 529, para 4 and which is reproduced for convenience of reference: While the logic of the Assistant Collector are admirable, the result of his syllogism will upset the pattern that is clearly not the desire of the law makers. The only meaningful interpretation we can see is to say th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out in a plant and at each stage of the process number of ingredients and inputs may be used giving rise to intermediate goods which ultimately may result in the end product. The plea of the revenue is that for the benefit of Notification 201179, the raw-material should be such as on processing results in the production of the end product. The term raw-material as such has not been defined in the notification. 8. Now, the manufacture of a product may involve various stages of manufacture and various processes at each stage are essential for the production of the end product. At each stage in the manufacturing stream, for the processing and manufacturing activity to take place, different items may be required to be put as in process mater ..... X X X X Extracts X X X X X X X X Extracts X X X X
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