https://www.taxtmi.com/caselaws?id=73709 Barium carbonate used in the purification of brine for manufacture of caustic soda qualified as a raw material for Notification No. 201/79-C.E., as amended. The relevant test was whether the item formed part of the manufacturing stream and was used in the process of manufacture so as to contribute to the final excisable goods, even if it did not remain physically present in the end product. Because caustic soda production began with preparation and purification of brine, and barium carbonate was consumed at that stage and lost its identity during purification, it satisfied the notification's raw material requirement. The assessee was therefore entitled to the notification benefit. en-us Mon, 11 Jul 1988 00:00:00 +0530 Thu, 02 Jun 2011 18:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73709 Barium carbonate used in the purification of brine for manufacture of caustic soda qualified as a raw material for Notification No. 201/79-C.E., as amended. The relevant test was whether the item formed part of the manufacturing stream and was used in the process of manufacture so as to contribute to the final excisable goods, even if it did not remain physically present in the end product. Because caustic soda production began with preparation and purification of brine, and barium carbonate was consumed at that stage and lost its identity during purification, it satisfied the notification's raw material requirement. The assessee was therefore entitled to the notification benefit. Case-Laws Central Excise Mon, 11 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73709