https://www.taxtmi.com/caselaws?id=72246 Notification No. 201/1979 was construed to extend exemption to duty-paid inputs used in intermediate goods that were captively consumed in manufacturing the final product. The benefit was not denied merely because the inputs did not enter the finished commodity directly, so long as they were consumed in the course of manufacture and the statutory conditions were satisfied. Mixing duty-paid bought-out inputs with similar duty-free in-house inputs also did not defeat the exemption, and any allocation or quantification needed to work out relief was treated as a procedural matter rather than a bar to substantive exemption. en-us Tue, 25 Jun 1985 00:00:00 +0530 Wed, 25 Jan 2012 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72246 Notification No. 201/1979 was construed to extend exemption to duty-paid inputs used in intermediate goods that were captively consumed in manufacturing the final product. The benefit was not denied merely because the inputs did not enter the finished commodity directly, so long as they were consumed in the course of manufacture and the statutory conditions were satisfied. Mixing duty-paid bought-out inputs with similar duty-free in-house inputs also did not defeat the exemption, and any allocation or quantification needed to work out relief was treated as a procedural matter rather than a bar to substantive exemption. Case-Laws Central Excise Tue, 25 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72246