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TMI Blog1985 (4) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... /82-C.E., dated 28-2-1982. The Appellate Collector of Central Excise, Calcutta disagreed with the Asstt. Collector and in his Order No. 19/OR/84, dated 25-10-84 directed that the appellants should avail set-off benefit in respect of lime, salt cake, sulphamic acid and alum under the Notification No. 201/79-C.E., dated 4-6-79 provided these inputs and the intermediate products that emerged out of them were not removed outside the factory but fully consumed internally in paper making. We are in agreement with the Appellate Collector and do not think his order needs to be set aside or interfered with. 2. Nor dowe agree with the appeal before us that the word inputs introduced by Notification No. 105/82-C.E., dated 28-2-82 will make any di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material or component part for paper. He is again totally mistaken. As long as the salt cake is used in the manner indicated, that is, the recovery of caustic soda (from spent liquor) which is used in the bleaching, treating the pulp, it (salt cake) is very much a raw material and an input in the manufacture of the paper that comes out at the end. 6. Sulphamic acid is used to reduce the degradation of pulp fibres and therefore to improve the quality of the fibre and of the paper. Since the term raw material is held by the Asstt. Collector to mean basic ingredients, the acid was not a raw material. If chemicals used to improve fibre and paper quality are not ingredients/raw materials then we are at a loss to understand what is a raw mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expect a paper to emerge. It may be true that in the good old days paper took less processing and fewer chemicals in its manufacture but we are not satisfied that this should remain so for all time. We cannot turn our back on technological advance. The contribution that chemicals and other substance make in producing better, stronger, improved, durable paper, have given paper more desirable properties than paper produced in olden times had. If a substance or chemical is used and consumed in order to produce paper or to impart to it certain qualities and properties, we shall say that chemical or substance was an input or a material in the manufacture of the paper. They aid and contribute directly to the generation of the finished paper. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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