https://www.taxtmi.com/caselaws?id=82328 Inputs used in manufacturing final excisable goods under the same tariff heading did not lose the benefit of exemption or pro forma credit merely because an intermediate exempt product emerged during the process. The operative principle applied was that the emergence of a non-dutiable intermediate product does not interrupt the use of the raw material in manufacture of the notified final goods. The refund issue was also left to remanded proceedings, so the exemption benefit was maintained and the departmental challenge failed. en-us Tue, 01 Nov 1988 00:00:00 +0530 Mon, 04 Jul 2011 13:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82328 Inputs used in manufacturing final excisable goods under the same tariff heading did not lose the benefit of exemption or pro forma credit merely because an intermediate exempt product emerged during the process. The operative principle applied was that the emergence of a non-dutiable intermediate product does not interrupt the use of the raw material in manufacture of the notified final goods. The refund issue was also left to remanded proceedings, so the exemption benefit was maintained and the departmental challenge failed. Case-Laws Central Excise Tue, 01 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82328