https://www.taxtmi.com/caselaws?id=83100 Pasteurised butter cleared under Chapter X was not eligible for exemption under Notification No. 247/77-C.E. because the exemption was confined to butter used for regeneration of liquid milk, while here it was only an intermediate input in a continuous process of manufacturing ice cream. The exemption therefore failed on merits. The extended period of limitation was also unavailable because the records and licence application disclosed the intended use, and departmental checks showed no conscious suppression or deliberate misstatement of material facts. The demand was consequently confined to the normal limitation period. en-us Tue, 08 Mar 1994 00:00:00 +0530 Mon, 11 Jul 2011 10:14:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83100 Pasteurised butter cleared under Chapter X was not eligible for exemption under Notification No. 247/77-C.E. because the exemption was confined to butter used for regeneration of liquid milk, while here it was only an intermediate input in a continuous process of manufacturing ice cream. The exemption therefore failed on merits. The extended period of limitation was also unavailable because the records and licence application disclosed the intended use, and departmental checks showed no conscious suppression or deliberate misstatement of material facts. The demand was consequently confined to the normal limitation period. Case-Laws Central Excise Tue, 08 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83100