https://www.taxtmi.com/caselaws?id=72736 The expression "raw material" in the exemption notification was not limited to substances physically incorporated into the finished aluminium product. Chemicals used in electrolytic aluminium manufacture qualified where they performed specific functions in the production process and were actually used or consumed, even if not retained in the end product. Prior tribunal reasoning supported this broader functional test. For cryolite, the extent actually consumed remained eligible despite partial recovery and recycling, while unused quantities continued to attract duty under the notification's appendix. On that basis, the chemicals were treated as raw materials only to the extent consumed in manufacture, and the appeal was unsustainable. en-us Wed, 04 Jun 1986 00:00:00 +0530 Tue, 24 May 2011 17:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72736 The expression "raw material" in the exemption notification was not limited to substances physically incorporated into the finished aluminium product. Chemicals used in electrolytic aluminium manufacture qualified where they performed specific functions in the production process and were actually used or consumed, even if not retained in the end product. Prior tribunal reasoning supported this broader functional test. For cryolite, the extent actually consumed remained eligible despite partial recovery and recycling, while unused quantities continued to attract duty under the notification's appendix. On that basis, the chemicals were treated as raw materials only to the extent consumed in manufacture, and the appeal was unsustainable. Case-Laws Central Excise Wed, 04 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72736