https://www.taxtmi.com/caselaws?id=91751 Notification No. 217/86-C.E. was applied to duty-paid polypropylene fabric captively used to make filter bags for use in manufacturing dutiable sugar. The Tribunal's analysis treated the functional shaping of the fabric for the filtration process as insufficient to deny the exemption, and followed earlier rulings in Upper Doab Sugar Mills and the Larger Bench decision in Union Carbide. It also noted that the contrary view in Gwalior Sugar Company was no longer good law. The stated position is that the notification benefit remains available where a duty-paid input is used in an intermediate article for producing a dutiable final product, even if the input is given a functional shape during manufacture. en-us Mon, 15 Mar 1999 00:00:00 +0530 Thu, 20 Oct 2011 16:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91751 Notification No. 217/86-C.E. was applied to duty-paid polypropylene fabric captively used to make filter bags for use in manufacturing dutiable sugar. The Tribunal's analysis treated the functional shaping of the fabric for the filtration process as insufficient to deny the exemption, and followed earlier rulings in Upper Doab Sugar Mills and the Larger Bench decision in Union Carbide. It also noted that the contrary view in Gwalior Sugar Company was no longer good law. The stated position is that the notification benefit remains available where a duty-paid input is used in an intermediate article for producing a dutiable final product, even if the input is given a functional shape during manufacture. Case-Laws Central Excise Mon, 15 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91751