Per Lajja Ram :

In this appeal filed by the Revenue, the matter relates to the eligibility of Nickel Catalyst and Nickel Aluminium Alloy Powder falling under T.I. 68 for the benefit of Notification No. 201/79 as amended when used for the manufacture of Stearic Acid also falling under T.I. 68. The Asstt. Collector, Central Excise had rejected the claim of the respondent on the ground that they were neither raw materials nor component parts of the finished excisable products and thus, were not eligible for the benefit of set-off under Notification No. 201/79-CE as amended by Notification No. 105/82. The Collector of Central Excise (Appeals), Bombay, however, observed that the inputs were not necessarily to form part of the finished product and that raw material need not find place in the final products. He set aside the order passed by the Asstt. Collector, Bombay and allowed the appeal of M/s. Bombay Oil Industries Pvt. Ltd.

2. When the matter was called, none appeared on behalf of the party. A notice of today's hearing had been issued to them on 9.9.96. There is no response. There is no request for any adjournment. As the matter is very old, we are proceeding to deal with the ma