COLLECTOR OF CENTRAL EXCISE, NEW DELHI. vs BALLARPUR INDUSTRIES LTD.

The Supreme Court upheld the Tribunal's decision that Sodium Sulphate qualifies as 'raw material' under Notification No. 105/82-CE dated 28.2.1982, despite being burnt up in the manufacturing process of paper. The Court clarified that the term 'raw material' encompasses substances that, while they may not retain their identity in the final product, are essential for the manufacturing process. The appeal was dismissed, affirming the Tribunal's interpretation of the term in the context of excise duty credits.