https://www.taxtmi.com/caselaws?id=81142 The Tribunal set aside the demand for excise duty on Plaster of Paris used in manufacturing moulds, ruling in favor of the appellants. It held that Plaster of Paris used in making moulds for ceramic products is eligible for exemption under Notification 217/86. The Tribunal emphasized the integral nature of the moulds in the manufacturing process and upheld their classification as inputs under Notification 221/86. The decision highlighted the need for a harmonious interpretation of the relevant notifications to prevent unreasonable outcomes. en-us Mon, 01 Apr 1991 00:00:00 +0530 Wed, 22 Jun 2011 17:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81142 The Tribunal set aside the demand for excise duty on Plaster of Paris used in manufacturing moulds, ruling in favor of the appellants. It held that Plaster of Paris used in making moulds for ceramic products is eligible for exemption under Notification 217/86. The Tribunal emphasized the integral nature of the moulds in the manufacturing process and upheld their classification as inputs under Notification 221/86. The decision highlighted the need for a harmonious interpretation of the relevant notifications to prevent unreasonable outcomes. Case-Laws Central Excise Mon, 01 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81142