https://www.taxtmi.com/caselaws?id=86732 Captive consumption relief under Rules 9(1) and 49(4) of the Central Excise Rules, 1944 was found applicable to HDPE sacks manufactured from HDPE tapes. The Tribunal's reasoning turned on the tapes and sacks being treated as falling within the same tariff item for the relevant period and on satisfaction of the statutory conditions for the proviso. Relying on an earlier decision on the same manufacturing chain and identical facts, it held that no duty liability arose on the tapes when used in making sacks and extended the benefit accordingly. en-us Wed, 22 Jan 1997 00:00:00 +0530 Fri, 26 Aug 2011 18:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86732 Captive consumption relief under Rules 9(1) and 49(4) of the Central Excise Rules, 1944 was found applicable to HDPE sacks manufactured from HDPE tapes. The Tribunal's reasoning turned on the tapes and sacks being treated as falling within the same tariff item for the relevant period and on satisfaction of the statutory conditions for the proviso. Relying on an earlier decision on the same manufacturing chain and identical facts, it held that no duty liability arose on the tapes when used in making sacks and extended the benefit accordingly. Case-Laws Central Excise Wed, 22 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86732