https://www.taxtmi.com/caselaws?id=85484 Sand mix used to prepare sand moulds for steel castings was treated as an input used in relation to manufacture because the moulds were invariably employed in producing the final castings. The expression "used in relation to the manufacture" was read broadly to cover materials with a direct nexus to an intermediate article used in the production process, not only items physically consumed in the final stage. On that basis, the sand mix qualified for exemption under Notification No. 217/86 and was not liable to duty under the view taken by the lower authorities. en-us Mon, 03 Jun 1996 00:00:00 +0530 Fri, 05 Aug 2011 12:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85484 Sand mix used to prepare sand moulds for steel castings was treated as an input used in relation to manufacture because the moulds were invariably employed in producing the final castings. The expression "used in relation to the manufacture" was read broadly to cover materials with a direct nexus to an intermediate article used in the production process, not only items physically consumed in the final stage. On that basis, the sand mix qualified for exemption under Notification No. 217/86 and was not liable to duty under the view taken by the lower authorities. Case-Laws Central Excise Mon, 03 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85484