https://www.taxtmi.com/caselaws?id=50452 Fiscal exemption notifications may treat goods as "consumed" when they are utilised in the manufacturing process, even if they retain their identity after use. Metal containers made in the same factory and used to pack Vanaspati were treated as consumed within the factory because packing formed part of the manufacturing process and was necessary to make the product marketable. On that construction, the containers qualified for exemption under Notification No. 10/96-C.E., read consistently with the legislative intent behind the 1996 exemption scheme. en-us Wed, 03 Jan 2001 00:00:00 +0530 Sat, 21 Aug 2010 17:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50452 Fiscal exemption notifications may treat goods as "consumed" when they are utilised in the manufacturing process, even if they retain their identity after use. Metal containers made in the same factory and used to pack Vanaspati were treated as consumed within the factory because packing formed part of the manufacturing process and was necessary to make the product marketable. On that construction, the containers qualified for exemption under Notification No. 10/96-C.E., read consistently with the legislative intent behind the 1996 exemption scheme. Case-Laws Central Excise Wed, 03 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50452