Sri Ganguly referred to the following observations of this Court in Collector of Central Excise vs Eastend Paper Industries Ltd., SC: In J.K. Cotton Spinning and Weaving Mills Co. Ltd. vs Sales Tax Officer, [1965] 16 STC 563 SC, this Court while construing the expression 'in the manufacture or processing of goods for sale ' in the context of Sales Tax Law, though the concept is different under the Excise Law, has held that manufacture of goods should normally encompass the entire 329 process carried on by the dealer of convert ing raw materials into finished goods . . " (P. 204) (Emphasis Supplied) and contended that the import of the word "Raw Material", judicially accepted, connotes something more than what is 'used ' in the manufacture and requires that goods to become "Raw Material" must, either in their original or altered form, endure as a composite element of the end product.