https://www.taxtmi.com/caselaws?id=85986 Aluminium sulphate used to treat spent lye and obtain crude glycerine was treated as an eligible input for proforma credit under Notification No. 201/79 because the relevant test was whether the finished product could emerge without the input's intervention, not whether the input remained physically present in the final product. An input that directly participates in and is indispensable to the manufacturing process is not disqualified merely because it does not form part of the finished goods. On that basis, the input was found to have entered the stream of manufacture and denial of proforma credit was unsustainable. en-us Wed, 19 Jun 1996 00:00:00 +0530 Tue, 09 Aug 2011 14:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85986 Aluminium sulphate used to treat spent lye and obtain crude glycerine was treated as an eligible input for proforma credit under Notification No. 201/79 because the relevant test was whether the finished product could emerge without the input's intervention, not whether the input remained physically present in the final product. An input that directly participates in and is indispensable to the manufacturing process is not disqualified merely because it does not form part of the finished goods. On that basis, the input was found to have entered the stream of manufacture and denial of proforma credit was unsustainable. Case-Laws Central Excise Wed, 19 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85986