Per S.K. Bhatnagar :

This is a Department's appeal against the order of Collector of Central Excise (Appeals), Bombay dated 14.8.89.

2. The respondents have sent a letter dated 6.1.97 requesting the Tribunal to decide the matter on merits and briefly indicating their written submissions on the point.

3. We have, therefore, proceeded to hear the learned Departmental Representative.

4. Learned DR stated that the basic issue involved in this case is whether the input 'Litharge' used as a catalyst in the process of manufacture of 'Alkyd Resin' by the respondents was entitled to the benefit of notification No. 201/79-CE dated 4.6.79 as amended by notification No. 105/82 dated 28.2.82.

5. The Assistant Collector had allowed the benefit and the Collector (Appeals) has dismissed the Department's appeal. However, it was the Department's contention that the authorities below have erred in their judgement in as much as Litharge is not being used as a raw material or a component part but admittedly, only as a Catalyst whereas the notification No. 201/79-CE (as amended) is confined to those inputs which are used as raw material or component. It was, therefore, their contention that the benefit