A sales and use tax exemption was granted for an Ohio manufacturer for a boom crane, even though it handles raw material before it is committed to manufacturing. It was found that even though the initial breakdown of the raw material was preformed by a sub-contractor on the manufacturer’s site, it was in a continuous process. The costs associated with the use of the crane were exempt because it was still necessary for the manufacturing process and was considered moving work-in-process materials. (Ellwood Engineered Castings Co, v. Zaino, Tax Commissioner, Ohio Board of Tax Appeals, No. 00-P-391, March 22, 2002.)