https://www.taxtmi.com/caselaws?id=73910 Notification No. 201/79 was construed purposively to grant relief where duty-paid raw materials were consumed in manufacture, and the benefit was not confined to direct use in the final product within the same factory. It extended to cases where an intermediate product made from such inputs was transferred to a sister factory for further manufacture, provided the duty-paid raw material was fully consumed in the resultant dutiable product. Credit, however, was subject to departmental verification of the duty-paid character of the inputs and the quantity actually consumed before relief could be granted. en-us Fri, 09 Sep 1988 00:00:00 +0530 Sat, 04 Jun 2011 13:10:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73910 Notification No. 201/79 was construed purposively to grant relief where duty-paid raw materials were consumed in manufacture, and the benefit was not confined to direct use in the final product within the same factory. It extended to cases where an intermediate product made from such inputs was transferred to a sister factory for further manufacture, provided the duty-paid raw material was fully consumed in the resultant dutiable product. Credit, however, was subject to departmental verification of the duty-paid character of the inputs and the quantity actually consumed before relief could be granted. Case-Laws Central Excise Fri, 09 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73910