https://www.taxtmi.com/caselaws?id=74417 Acetone used in dissolved acetylene was treated as an input used in the manufacture of the finished product for purposes of Notification No. 201/79-CE. The Tribunal applied the test that a material is covered where it is integrally connected with the ultimate production and, without it, manufacture would be commercially inexpedient. Because acetone was necessary to safely dissolve, store and market acetylene in cylinders, its use was not merely incidental or remote but formed part of the manufacturing process. The respondent was therefore entitled to the exemption. en-us Wed, 20 May 1987 00:00:00 +0530 Wed, 08 Jun 2011 17:21:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74417 Acetone used in dissolved acetylene was treated as an input used in the manufacture of the finished product for purposes of Notification No. 201/79-CE. The Tribunal applied the test that a material is covered where it is integrally connected with the ultimate production and, without it, manufacture would be commercially inexpedient. Because acetone was necessary to safely dissolve, store and market acetylene in cylinders, its use was not merely incidental or remote but formed part of the manufacturing process. The respondent was therefore entitled to the exemption. Case-Laws Central Excise Wed, 20 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74417