https://www.taxtmi.com/caselaws?id=88097 Caustic soda used captively for purification of brine, which was then used in the manufacture of caustic soda, was treated as having been used within the factory in the manufacturing process. On the basis of the relevant notifications and technical literature, the Tribunal accepted the applicants' contention at the prima facie stage and found sufficient grounds to dispense with pre-deposit of duty and penalty. Pre-deposit of duty and penalty was waived. en-us Fri, 19 Dec 1997 00:00:00 +0530 Thu, 15 Sep 2011 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88097 Caustic soda used captively for purification of brine, which was then used in the manufacture of caustic soda, was treated as having been used within the factory in the manufacturing process. On the basis of the relevant notifications and technical literature, the Tribunal accepted the applicants' contention at the prima facie stage and found sufficient grounds to dispense with pre-deposit of duty and penalty. Pre-deposit of duty and penalty was waived. Case-Laws Central Excise Fri, 19 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88097