1996 (9) TMI 381

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..... m, Member (T)]. -  In 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 .....

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..... re proceeding to deal with the 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 .....

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..... bleaching activated earth and activated 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 he .....

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