Bava Kamma Daf 77a
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פָּרָה – מְטַמֵּא טוּמְאַת אוֹכָלִין, הוֹאִיל וְהָיְתָה לָהּ שְׁעַת הַכּוֹשֶׁר.
William Davidson Edition - English
The meat of the red heifer is susceptible to contracting ritual impurity of food, despite the fact that it is prohibited to derive benefit from such meat, since it had a time when it was fit for consumption.