Pratte,
J:—The
only
argument
put
forward
by
Mr
Campbell
in
support
of
the
application
was
that
the
applicant,
in
manufacturing
ready-mix
concrete
and
concrete
building
blocks
with
the
cement
it
had
produced,
had
not
used
that
cement
within
the
meaning
of
subparagraph
27(1
)(a)(iii)
of
the
Excise
Tax
Act.
He
said
that
the
applicant
had
processed
rather
than
used
its
cement.
We
do
not
agree.
In
our
view,
cement
is
a
finished
product
which
the
applicant
utilized
as
it
was
meant
to
be
utilized;
in
so
doing,
the
applicant
used
it
within
the
meaning
of
the
subparagraph.
The
application
will
be
dismissed.
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