https://www.taxtmi.com/caselaws?id=109675 Carbon paste used in the manufacture of calcium carbide was treated as an eligible input for exemption under Notification No. 201/79-C.E. because it was consumed in an integrated manufacturing process and contributed to the final product. The governing principle applied was that material used in production may qualify as raw material even if it is partly burnt, consumed in a chemical reaction, or does not retain its independent identity in the finished goods. On that footing, the earlier view that carbon paste was merely a device for conveying electricity was not accepted, and the exemption benefit was allowed. en-us Tue, 27 Jun 1995 00:00:00 +0530 Wed, 11 Apr 2012 13:07:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109675 Carbon paste used in the manufacture of calcium carbide was treated as an eligible input for exemption under Notification No. 201/79-C.E. because it was consumed in an integrated manufacturing process and contributed to the final product. The governing principle applied was that material used in production may qualify as raw material even if it is partly burnt, consumed in a chemical reaction, or does not retain its independent identity in the finished goods. On that footing, the earlier view that carbon paste was merely a device for conveying electricity was not accepted, and the exemption benefit was allowed. Case-Laws Central Excise Tue, 27 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109675