https://www.taxtmi.com/caselaws?id=74649 Potassium carbonate supplied and actually used in drug manufacture qualified as a drug intermediate for exemption under Notification No. 62/78-C.E. The relevant test was actual supply and end use in the manufacture of drugs, supported by end-use and technical certificates, rather than whether the substance was inherently a drug by name or composition. Its capability of other applications did not defeat the exemption in the absence of contrary evidence. The assessee was therefore entitled to the benefit of the notification. en-us Thu, 03 Jan 1985 00:00:00 +0530 Fri, 10 Jun 2011 11:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74649 Potassium carbonate supplied and actually used in drug manufacture qualified as a drug intermediate for exemption under Notification No. 62/78-C.E. The relevant test was actual supply and end use in the manufacture of drugs, supported by end-use and technical certificates, rather than whether the substance was inherently a drug by name or composition. Its capability of other applications did not defeat the exemption in the absence of contrary evidence. The assessee was therefore entitled to the benefit of the notification. Case-Laws Central Excise Thu, 03 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74649