https://www.taxtmi.com/caselaws?id=90203 Carbon paste used in the manufacture of ferro silicon and ferro alloys was treated as an essential manufacturing input, not disqualified merely because it may be consumed, burnt up, or altered during the process. Applying the principle that raw material status depends on indispensability to the emergence of the final product, the Tribunal held that continued physical presence in the finished goods is not required. Carbon paste was therefore eligible for set-off under Notification No. 201/79-C.E. as an input in the manufacture of ferro silicon / ferro alloys. en-us Tue, 20 Oct 1998 00:00:00 +0530 Tue, 04 Oct 2011 13:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90203 Carbon paste used in the manufacture of ferro silicon and ferro alloys was treated as an essential manufacturing input, not disqualified merely because it may be consumed, burnt up, or altered during the process. Applying the principle that raw material status depends on indispensability to the emergence of the final product, the Tribunal held that continued physical presence in the finished goods is not required. Carbon paste was therefore eligible for set-off under Notification No. 201/79-C.E. as an input in the manufacture of ferro silicon / ferro alloys. Case-Laws Central Excise Tue, 20 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90203