https://www.taxtmi.com/caselaws?id=92201 Exemption under Notification No. 217/86-C.E. for an intermediate product depended on the duty status of the final product during the relevant period. Where sodium silicate was captively consumed in the manufacture of spray dried silica and the final product had been cleared on payment of appropriate duty, the captive-use benefit could not be denied merely because the exemption dispute was pending. The benefit remained available to the extent the final product was actually cleared on duty payment without any corresponding refund claim. en-us Fri, 20 Aug 1999 00:00:00 +0530 Tue, 25 Oct 2011 15:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92201 Exemption under Notification No. 217/86-C.E. for an intermediate product depended on the duty status of the final product during the relevant period. Where sodium silicate was captively consumed in the manufacture of spray dried silica and the final product had been cleared on payment of appropriate duty, the captive-use benefit could not be denied merely because the exemption dispute was pending. The benefit remained available to the extent the final product was actually cleared on duty payment without any corresponding refund claim. Case-Laws Central Excise Fri, 20 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92201