https://www.taxtmi.com/caselaws?id=96998 Notification No. 217/86-C.E. was treated as extending to copper anodes and cathodes used captively in making moulds, where those moulds were themselves captively consumed in the manufacture of articles of copper. The fact that the intermediate moulds were exempted under Notification No. 171/84-C.E. did not break the manufacturing chain or defeat the exemption, because they were not the final product but part of further captive manufacture. The denial of the benefit was therefore held unsustainable, following the Larger Bench principle in Shri Ramakrishna Steel Industries Ltd. and later Tribunal rulings. en-us Thu, 06 Apr 2000 00:00:00 +0530 Fri, 13 Jan 2012 15:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96998 Notification No. 217/86-C.E. was treated as extending to copper anodes and cathodes used captively in making moulds, where those moulds were themselves captively consumed in the manufacture of articles of copper. The fact that the intermediate moulds were exempted under Notification No. 171/84-C.E. did not break the manufacturing chain or defeat the exemption, because they were not the final product but part of further captive manufacture. The denial of the benefit was therefore held unsustainable, following the Larger Bench principle in Shri Ramakrishna Steel Industries Ltd. and later Tribunal rulings. Case-Laws Central Excise Thu, 06 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96998