1996 (9) TMI 381

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..... n the appeal filed by the Revenue, the matter relates to the eligibility of Nickel Catalyst and Nickel Aluminium Alloy Powder falling under [Tariff Item] 68 for the benefit of Notification No. 201/79 as amended when used for the manufacture of Stearic Acid also falling under [Tariff Item] 68. The Asstt. Collector, Central Excise had rejected the claim of the respondent on the ground that they were .....

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..... matter on merits after hearing Shri M. Jayaraman, JDR. 3. Under Notification No. 201/79-C.E., dated 4-6-1979 (as amended) all excisable goods on which the duty of excise was leviable and in the manufacture of which any good falling under [Tariff Item] 68 had been used as raw materials or component parts were exempted from so much duty of excise leviable thereon as was equivalent to the duty of .....

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..... ed carbon used in the manufacture of vegetable product were neither raw material nor component parts of vegetable product and the same were not entitled to concession under Notification No. 201/79-C.E. Similarly, in the case of Amrit Vanaspati Co. v. CCE, Meerut - 1988 (35) E.L.T. 479 (Tribunal) relying upon a number of earlier decisions of Tribunal, it was held that Nickel Catalyst, Activated Car .....

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