https://www.taxtmi.com/caselaws?id=91923 Notification No. 217/86-C.E. was treated as covering sand-mix used to make sand-moulds when those moulds were captively consumed in producing steel castings. The discussion accepted that an input used in an intermediate product can be regarded as used in the manufacture of the final product for exemption purposes where the intermediate product forms part of the same manufacturing chain and is itself used in making duty-paid castings. The contrary view, limiting use only to the mould stage, was not accepted. en-us Fri, 23 Jul 1999 00:00:00 +0530 Fri, 21 Oct 2011 18:26:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91923 Notification No. 217/86-C.E. was treated as covering sand-mix used to make sand-moulds when those moulds were captively consumed in producing steel castings. The discussion accepted that an input used in an intermediate product can be regarded as used in the manufacture of the final product for exemption purposes where the intermediate product forms part of the same manufacturing chain and is itself used in making duty-paid castings. The contrary view, limiting use only to the mould stage, was not accepted. Case-Laws Central Excise Fri, 23 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91923