https://www.taxtmi.com/caselaws?id=82050 Notification No. 95/83-C.E. was construed as allowing exemption where the specified inputs were used in manufacturing tyres, tubes and flaps, even if those inputs were first consumed in making an intermediate product transferred between factory units. The Tribunal held that the notification imposed no requirement of a direct nexus between the inputs and the final goods beyond their use in producing the specified articles, and no duty-paid or nil-rate condition could be read into it. The exemption could therefore not be denied merely because manufacture was completed through an intermediate product across different units, and the benefit under the notification was available. en-us Wed, 19 Aug 1992 00:00:00 +0530 Fri, 01 Jul 2011 15:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82050 Notification No. 95/83-C.E. was construed as allowing exemption where the specified inputs were used in manufacturing tyres, tubes and flaps, even if those inputs were first consumed in making an intermediate product transferred between factory units. The Tribunal held that the notification imposed no requirement of a direct nexus between the inputs and the final goods beyond their use in producing the specified articles, and no duty-paid or nil-rate condition could be read into it. The exemption could therefore not be denied merely because manufacture was completed through an intermediate product across different units, and the benefit under the notification was available. Case-Laws Central Excise Wed, 19 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82050