Ball Corp. v. Limbach

For the reasons which follow, the decision of the BTA is affirmed in part, reversed in part and remanded for further consideration consistent with this opinion.

I

Despite the complexities and improvements in sophisticated manufacturing processes, the issue for resolution in this case is as it was over thirty years *477ago when we decided Youngstown Bldg. Material & Fuel Co. v. Bowers (1958), 167 Ohio St. 363, 5 O.O.2d 3, 149 N.E.2d 1. Here, as there, the challenge is to identify the beginning and the end of the manufacturing process and to determine whether items in dispute were used or consumed…