https://www.taxtmi.com/caselaws?id=73567 Notification No. 201/79-C.E. used the term "inputs" in a broad sense, covering Tariff Item 68 goods used in the manufacture of excisable products and not limiting relief to raw materials directly entering the final product. Electrodes used in electrolytic cells for producing caustic soda were treated as inputs because they participated directly in the manufacturing process, were consumed over time, and had a clear nexus with production. The later amendment by Notification No. 105/82-C.E. was seen as consistent with that interpretation, so the exemption was available and the Revenue's objection failed. en-us Fri, 05 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 18:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73567 Notification No. 201/79-C.E. used the term "inputs" in a broad sense, covering Tariff Item 68 goods used in the manufacture of excisable products and not limiting relief to raw materials directly entering the final product. Electrodes used in electrolytic cells for producing caustic soda were treated as inputs because they participated directly in the manufacturing process, were consumed over time, and had a clear nexus with production. The later amendment by Notification No. 105/82-C.E. was seen as consistent with that interpretation, so the exemption was available and the Revenue's objection failed. Case-Laws Central Excise Fri, 05 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73567