https://www.taxtmi.com/caselaws?id=75273 Entitlement to exemption under Notification No. 8/97-C.E. depended on whether the imported sizing material used in terry towel manufacture was a consumable or a raw material produced or manufactured in India. The Tribunal noted that this depended on the input's role in the manufacturing process, including whether it survived in the finished product, and the existing record was insufficient for a final determination. The impugned order was therefore set aside and the matter remanded to the adjudicating authority for fresh adjudication on the nature of the input and the exemption claim. en-us Wed, 27 May 2009 00:00:00 +0530 Sat, 03 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75273 Entitlement to exemption under Notification No. 8/97-C.E. depended on whether the imported sizing material used in terry towel manufacture was a consumable or a raw material produced or manufactured in India. The Tribunal noted that this depended on the input's role in the manufacturing process, including whether it survived in the finished product, and the existing record was insufficient for a final determination. The impugned order was therefore set aside and the matter remanded to the adjudicating authority for fresh adjudication on the nature of the input and the exemption claim. Case-Laws Central Excise Wed, 27 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75273