https://www.taxtmi.com/caselaws?id=94095 Compounded rubber captively consumed in making rubber plates and sheets was held eligible for exemption under Notification No. 16/94 as amended by Notification No. 74/94, because the notification required use of the compounded rubber in the manufacture of goods falling within Chapter 40. The department's objection that the end product, rubberised cylinders, fell under Chapter 85 was not accepted, since the Tribunal followed its earlier view that the relevant use was in the manufacture of rubber sheets and strips. The exemption benefit was available to the assessee. en-us Sat, 23 Sep 2000 00:00:00 +0530 Sat, 19 Nov 2011 11:04:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94095 Compounded rubber captively consumed in making rubber plates and sheets was held eligible for exemption under Notification No. 16/94 as amended by Notification No. 74/94, because the notification required use of the compounded rubber in the manufacture of goods falling within Chapter 40. The department's objection that the end product, rubberised cylinders, fell under Chapter 85 was not accepted, since the Tribunal followed its earlier view that the relevant use was in the manufacture of rubber sheets and strips. The exemption benefit was available to the assessee. Case-Laws Central Excise Sat, 23 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94095