https://www.taxtmi.com/caselaws?id=88560 Compounded rubber used captively to manufacture intermediate vulcanised rubber sheets qualified for exemption under Notification No. 152/87 because the relevant input was first consumed in producing a Chapter 40 intermediate product within the factory of production. The Tribunal treated the tariff position of that intermediate product as decisive, and not the fact that the final goods were hawaii chappals classifiable under Chapter 64. Applying its earlier view in the assessee's own matter, it held that the exemption was available and the Revenue's challenge failed. en-us Thu, 05 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 16:42:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88560 Compounded rubber used captively to manufacture intermediate vulcanised rubber sheets qualified for exemption under Notification No. 152/87 because the relevant input was first consumed in producing a Chapter 40 intermediate product within the factory of production. The Tribunal treated the tariff position of that intermediate product as decisive, and not the fact that the final goods were hawaii chappals classifiable under Chapter 64. Applying its earlier view in the assessee's own matter, it held that the exemption was available and the Revenue's challenge failed. Case-Laws Central Excise Thu, 05 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88560