https://www.taxtmi.com/caselaws?id=91069 Acetylene gas used captively in welding during manufacture of industrial machinery was treated as an input used in relation to manufacture, so it fell within the excise exemption under Notification No. 217/86-C.E. The Tribunal reasoned that consumption of the gas in an intermediate welding process did not disqualify it merely because it was used before the final machinery came into existence. On that basis, goods consumed in a process integrally connected with manufacture qualified for the exemption, and the Revenue's challenge failed. en-us Wed, 12 Mar 1997 00:00:00 +0530 Thu, 13 Oct 2011 15:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91069 Acetylene gas used captively in welding during manufacture of industrial machinery was treated as an input used in relation to manufacture, so it fell within the excise exemption under Notification No. 217/86-C.E. The Tribunal reasoned that consumption of the gas in an intermediate welding process did not disqualify it merely because it was used before the final machinery came into existence. On that basis, goods consumed in a process integrally connected with manufacture qualified for the exemption, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 12 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91069