https://www.taxtmi.com/caselaws?id=326603 Petroleum coke used in cement manufacture was treated as raw material because it was mixed with other ingredients, fed into the kiln as part of the feed stock, and its chemical elements formed part of clinker. The governing test was whether the input played a role in the emergence of the end product, not whether it was consumed in the process or generated heat. It was therefore not used merely as ancillary fuel, and the fuel-based restriction on input tax credit did not apply. The Tribunal's factual findings were not shown to be perverse, so the revenue's challenge failed. en-us Tue, 08 Mar 2016 00:00:00 +0530 Tue, 17 Jan 2017 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326603 Petroleum coke used in cement manufacture was treated as raw material because it was mixed with other ingredients, fed into the kiln as part of the feed stock, and its chemical elements formed part of clinker. The governing test was whether the input played a role in the emergence of the end product, not whether it was consumed in the process or generated heat. It was therefore not used merely as ancillary fuel, and the fuel-based restriction on input tax credit did not apply. The Tribunal's factual findings were not shown to be perverse, so the revenue's challenge failed. Case-Laws VAT and Sales Tax Tue, 08 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326603