https://www.taxtmi.com/caselaws?id=72295 Carbon paste used in electrodes for manufacturing calcium carbide was held not to be raw material under Notification No. 201/79-C.E. because the electrode only served to deliver current to the lime and coke mass. The Tribunal treated the paste as an auxiliary aid in the manufacturing process, not a source or constituent of the finished product, and applied the same principle previously used in relation to ferro alloys. As a result, the exemption claim failed and the benefit of the notification was denied. en-us Thu, 29 Aug 1985 00:00:00 +0530 Wed, 18 May 2011 12:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72295 Carbon paste used in electrodes for manufacturing calcium carbide was held not to be raw material under Notification No. 201/79-C.E. because the electrode only served to deliver current to the lime and coke mass. The Tribunal treated the paste as an auxiliary aid in the manufacturing process, not a source or constituent of the finished product, and applied the same principle previously used in relation to ferro alloys. As a result, the exemption claim failed and the benefit of the notification was denied. Case-Laws Central Excise Thu, 29 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72295