https://www.taxtmi.com/caselaws?id=81916 Barium Carbonate used to purify brine before electrolysis in the manufacture of caustic soda was treated as eligible for set-off under the relevant exemption notification. Although not directly incorporated into the finished product, the input was consumed in an integrated manufacturing process, where it removed impurities from an intermediate stage material essential to production. The notification was construed to cover such use, provided the remaining prescribed conditions were satisfied. The stated principle is that an input consumed in purifying a stage material and contributing to the final product may qualify for exemption or set-off even without direct incorporation into the finished goods. en-us Fri, 03 Jul 1992 00:00:00 +0530 Wed, 29 Jun 2011 17:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81916 Barium Carbonate used to purify brine before electrolysis in the manufacture of caustic soda was treated as eligible for set-off under the relevant exemption notification. Although not directly incorporated into the finished product, the input was consumed in an integrated manufacturing process, where it removed impurities from an intermediate stage material essential to production. The notification was construed to cover such use, provided the remaining prescribed conditions were satisfied. The stated principle is that an input consumed in purifying a stage material and contributing to the final product may qualify for exemption or set-off even without direct incorporation into the finished goods. Case-Laws Central Excise Fri, 03 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81916