https://www.taxtmi.com/caselaws?id=73498 Notification No. 201/79-C.E. was construed as allowing exemption where Item 68 inputs are used and consumed in manufacturing the final excisable goods, even if they do not directly form part of the end product. The emergence of an intermediate product in a continuous process did not defeat the concession, especially where that intermediate was not cleared from the factory. On those facts, acetaldehyde and acetic acid were accepted as the relevant inputs for the final textile goods, and the denial of exemption was held unsustainable. en-us Thu, 14 Jan 1988 00:00:00 +0530 Wed, 01 Jun 2011 13:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73498 Notification No. 201/79-C.E. was construed as allowing exemption where Item 68 inputs are used and consumed in manufacturing the final excisable goods, even if they do not directly form part of the end product. The emergence of an intermediate product in a continuous process did not defeat the concession, especially where that intermediate was not cleared from the factory. On those facts, acetaldehyde and acetic acid were accepted as the relevant inputs for the final textile goods, and the denial of exemption was held unsustainable. Case-Laws Central Excise Thu, 14 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73498