JUDGMENT

VENIKATACHALIAH, J.:- This appeal, under Section 35-L (b) of the Central Excise and Salt Act, 1944, arises out of and is directed against the Order No. E/1351/88-C dated 2-12-1988, by the Customs, Excise and Gold (Control) Appellate Tribunal, (Tribunal) New Delhi, allowing the appeal preferred by the Respondent and holding that Respondent was entitled to certain proforma credits of the duty paid on "Sodium Sulphate" used in the manufacture of paper and paper-boards in which respondent is engaged.

The short point for consideration in this appeal is whether the Respondent-Manufacturer,-The Ballarpur Industries Ltd., -was entitled to the benefit of Central Governments Notification No. 105/82-CE, dated 28-2-1982 a question which in turn, depends on whether Sodium Sulphate could be said to have been used as "Raw-Material" in the manufacture of paper and paper-board. In the proceedings before the authorities, the dispute initially concerned, six other inputs. But the controversy before us was limited, as it should rightly be, only to Sodium Sulphate inasmuch as even in the appeal before the Collector (Appeals), the departments grievance, apparently, was confined to the Pro forma-C