https://www.taxtmi.com/caselaws?id=72968 Cryolite, aluminium fluoride and fluorspar used in aluminium manufacture were treated as raw materials or inputs for exemption purposes because the notification did not define the term narrowly and the chemicals were shown, in industry and trade usage, to be indispensable and consumed in the production process. A material need not physically remain in the finished product to qualify where it is functionally used as part of the manufacturing input stream. On that basis, the exemption benefit was available. en-us Wed, 06 May 1987 00:00:00 +0530 Thu, 26 May 2011 12:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72968 Cryolite, aluminium fluoride and fluorspar used in aluminium manufacture were treated as raw materials or inputs for exemption purposes because the notification did not define the term narrowly and the chemicals were shown, in industry and trade usage, to be indispensable and consumed in the production process. A material need not physically remain in the finished product to qualify where it is functionally used as part of the manufacturing input stream. On that basis, the exemption benefit was available. Case-Laws Central Excise Wed, 06 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72968