https://www.taxtmi.com/caselaws?id=80328 Duty-paid inputs remained eligible for set-off under Notification No. 201/79-C.E. where they were used in an integrated manufacturing process, even though intermediate products emerged before the final excisable goods. The cited reasoning was that the inputs need not become a physical part of the finished product or pass directly into it; ancillary and incidental stages within manufacture do not break the nexus between the inputs and the end product. On that basis, chemicals used for laminated sheets were treated as qualifying inputs despite the emergence of resin, treated paper, and treated fabrics at intermediate stages, and the demand was held unsustainable. en-us Mon, 22 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 11:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80328 Duty-paid inputs remained eligible for set-off under Notification No. 201/79-C.E. where they were used in an integrated manufacturing process, even though intermediate products emerged before the final excisable goods. The cited reasoning was that the inputs need not become a physical part of the finished product or pass directly into it; ancillary and incidental stages within manufacture do not break the nexus between the inputs and the end product. On that basis, chemicals used for laminated sheets were treated as qualifying inputs despite the emergence of resin, treated paper, and treated fabrics at intermediate stages, and the demand was held unsustainable. Case-Laws Central Excise Mon, 22 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80328