https://www.taxtmi.com/caselaws?id=92870 A beneficial exemption notification was construed to cover notified material received under Chapter X where the material was first converted into another notified intermediate before being used to manufacture pesticides. The technical fact that the input was not used directly did not defeat the exemption, because both the input and the intermediate fell within the notification's scope and the indirect use remained consistent with the intended exemption. The benefit could not be denied merely on account of an intermediate manufacturing stage, subject to verification that the final product was in fact used for pesticide manufacture. en-us Tue, 22 Oct 1996 00:00:00 +0530 Sat, 05 Nov 2011 16:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92870 A beneficial exemption notification was construed to cover notified material received under Chapter X where the material was first converted into another notified intermediate before being used to manufacture pesticides. The technical fact that the input was not used directly did not defeat the exemption, because both the input and the intermediate fell within the notification's scope and the indirect use remained consistent with the intended exemption. The benefit could not be denied merely on account of an intermediate manufacturing stage, subject to verification that the final product was in fact used for pesticide manufacture. Case-Laws Central Excise Tue, 22 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92870