The Lightest 1/2" Gypsum Panel Available. CGC Sheetrock® Brand UltraLight Panels are re-engineered, lightweight gypsum panels with a patented, composite design. The noncombustible core is encased in 100% recycled face and back papers. The natural finish face paper is folded around the long edges to reinforce and protect the core and the ends are cut square and even. The long edges of the panels are tapered, allowing joints to be reinforced and concealed with CGC Synko® Brand Interior Finishing Products.