https://www.taxtmi.com/caselaws?id=88826 Friction cloth used as an intermediate product in the continuous manufacture of transmission belting was treated as non-marketable and only captively consumed within an uninterrupted production process. On that basis, and following the binding High Court view, the Tribunal held that the amended Rules 9 and 49 of the Central Excise Rules, 1944 did not make such friction cloth dutiable when used in the manufacture of belting and conveyor belts. The Revenue's challenge therefore failed, and the intermediate product was held not liable to central excise duty. en-us Tue, 21 Apr 1998 00:00:00 +0530 Wed, 21 Sep 2011 15:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88826 Friction cloth used as an intermediate product in the continuous manufacture of transmission belting was treated as non-marketable and only captively consumed within an uninterrupted production process. On that basis, and following the binding High Court view, the Tribunal held that the amended Rules 9 and 49 of the Central Excise Rules, 1944 did not make such friction cloth dutiable when used in the manufacture of belting and conveyor belts. The Revenue's challenge therefore failed, and the intermediate product was held not liable to central excise duty. Case-Laws Central Excise Tue, 21 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88826