https://www.taxtmi.com/caselaws?id=86888 Exemption for captive use of HDPE tapes in the manufacture of HDPE fabrics and sacks was upheld where the Tribunal applied its earlier view that Rule 49 and allied provisions could not be used to deny relief merely because the tapes were consumed captively. The same approach was extended to tapes used for stitching woven fabrics when they were ultimately used in HDPE sack manufacture, as the tariff and rule conditions for denial were not established. On penalty, the Tribunal treated the original amount as excessive after substantial relief on duty and reduced it on the basis that there was no intention to evade duty. en-us Tue, 08 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 11:49:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86888 Exemption for captive use of HDPE tapes in the manufacture of HDPE fabrics and sacks was upheld where the Tribunal applied its earlier view that Rule 49 and allied provisions could not be used to deny relief merely because the tapes were consumed captively. The same approach was extended to tapes used for stitching woven fabrics when they were ultimately used in HDPE sack manufacture, as the tariff and rule conditions for denial were not established. On penalty, the Tribunal treated the original amount as excessive after substantial relief on duty and reduced it on the basis that there was no intention to evade duty. Case-Laws Central Excise Tue, 08 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86888