https://www.taxtmi.com/caselaws?id=89380 Notification No. 201/79 remained available for an input used to make an intermediate product that was itself exempt, where that intermediate product was subsequently captively consumed in manufacturing the final product and the final product was cleared on payment of duty. The exemption status of the intermediate product did not, by itself, defeat the input notification claim when the input ultimately formed part of the manufacture of a dutiable final product. The decisive factor was the captive consumption of the intermediate product in the production chain leading to the duty-paid final product. en-us Mon, 05 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 16:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89380 Notification No. 201/79 remained available for an input used to make an intermediate product that was itself exempt, where that intermediate product was subsequently captively consumed in manufacturing the final product and the final product was cleared on payment of duty. The exemption status of the intermediate product did not, by itself, defeat the input notification claim when the input ultimately formed part of the manufacture of a dutiable final product. The decisive factor was the captive consumption of the intermediate product in the production chain leading to the duty-paid final product. Case-Laws Central Excise Mon, 05 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89380