https://www.taxtmi.com/caselaws?id=73229 Captively consumed cushion compound/backing material used in manufacturing rubber products was treated as a distinct intermediate product falling within the relevant tariff entry, so its excisability was upheld. The Tribunal followed its earlier view that intermediate goods consumed within the same manufacturing process can still attract central excise duty, and treated the later rule amendment as consistent with that position. On limitation, it found no material showing suppression of facts or clandestine removal, and noted the departmental delay and belated notice. The extended period was therefore rejected and the demand was confined to the normal limitation period. en-us Tue, 31 Jan 1984 00:00:00 +0530 Mon, 30 May 2011 14:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73229 Captively consumed cushion compound/backing material used in manufacturing rubber products was treated as a distinct intermediate product falling within the relevant tariff entry, so its excisability was upheld. The Tribunal followed its earlier view that intermediate goods consumed within the same manufacturing process can still attract central excise duty, and treated the later rule amendment as consistent with that position. On limitation, it found no material showing suppression of facts or clandestine removal, and noted the departmental delay and belated notice. The extended period was therefore rejected and the demand was confined to the normal limitation period. Case-Laws Central Excise Tue, 31 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73229