https://www.taxtmi.com/caselaws?id=85624 Cadmium used in the manufacture of zinc callots, later captively consumed for making cans for dry battery cells, was treated as a component of the final product for exemption purposes under Notification No. 201/79. The material was found to be essential in the manufacturing chain, and its presence in the finished battery cells was not in dispute. The emergence of zinc callots as an intermediate product did not break the link to the final product. On that basis, the exemption was held to be available. en-us Mon, 22 Apr 1996 00:00:00 +0530 Sat, 06 Aug 2011 12:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85624 Cadmium used in the manufacture of zinc callots, later captively consumed for making cans for dry battery cells, was treated as a component of the final product for exemption purposes under Notification No. 201/79. The material was found to be essential in the manufacturing chain, and its presence in the finished battery cells was not in dispute. The emergence of zinc callots as an intermediate product did not break the link to the final product. On that basis, the exemption was held to be available. Case-Laws Central Excise Mon, 22 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85624