https://www.taxtmi.com/caselaws?id=93307 Notification No. 217/86 applies only to inputs used in or in relation to manufacture of final products that are not wholly exempt from excise duty and are not chargeable to nil rate. Benzyl Cyanide used for manufacture of wholly exempt Phenyl Acetic Acid did not qualify for exemption, because the notification's embargo attached to the exempt final product. The exemption was confined to the segregable quantity of Benzyl Cyanide attributable to the aqueous layer by-product cleared on payment of duty; it did not extend to the balance used for the exempt commodity. The sales tax set-off ratio was inapplicable because the notification expressly linked eligibility to the tax status of the final product. en-us Tue, 14 Mar 2000 00:00:00 +0530 Wed, 09 Nov 2011 17:26:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93307 Notification No. 217/86 applies only to inputs used in or in relation to manufacture of final products that are not wholly exempt from excise duty and are not chargeable to nil rate. Benzyl Cyanide used for manufacture of wholly exempt Phenyl Acetic Acid did not qualify for exemption, because the notification's embargo attached to the exempt final product. The exemption was confined to the segregable quantity of Benzyl Cyanide attributable to the aqueous layer by-product cleared on payment of duty; it did not extend to the balance used for the exempt commodity. The sales tax set-off ratio was inapplicable because the notification expressly linked eligibility to the tax status of the final product. Case-Laws Central Excise Tue, 14 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93307