https://www.taxtmi.com/caselaws?id=87716 Notification No. 43/88-C.E. granted exemption to specified Chapter 28 or 29 goods used in manufacturing goods under sub-heading 3808.10, and its Annexure permitted use in another factory where Chapter X procedure was followed. White phosphorus was expressly covered, yellow phosphorus was treated as the same substance for practical purposes, and the named intermediates were also within the notification. Direct use without intermediates was not required. The exemption conditions were satisfied on the record, so the Department's challenge failed. en-us Fri, 09 Jan 1998 00:00:00 +0530 Thu, 08 Sep 2011 17:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87716 Notification No. 43/88-C.E. granted exemption to specified Chapter 28 or 29 goods used in manufacturing goods under sub-heading 3808.10, and its Annexure permitted use in another factory where Chapter X procedure was followed. White phosphorus was expressly covered, yellow phosphorus was treated as the same substance for practical purposes, and the named intermediates were also within the notification. Direct use without intermediates was not required. The exemption conditions were satisfied on the record, so the Department's challenge failed. Case-Laws Central Excise Fri, 09 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87716