https://www.taxtmi.com/caselaws?id=100601 Shell sand used to manufacture sand moulds, which were in turn used in the manufacture of iron castings, qualified for exemption under Notification No. 217/86 because the input was used within the factory in relation to the final dutiable product. The separate exemption available to sand moulds under another notification did not trigger the proviso to Notification No. 217/86, since the relevant final product for the manufacturing process remained iron castings and those castings were not exempt or nil-rated. On that basis, the exemption for shell sand was upheld and the duty demand could not stand. en-us Wed, 25 Jul 2001 00:00:00 +0530 Fri, 03 Feb 2012 14:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100601 Shell sand used to manufacture sand moulds, which were in turn used in the manufacture of iron castings, qualified for exemption under Notification No. 217/86 because the input was used within the factory in relation to the final dutiable product. The separate exemption available to sand moulds under another notification did not trigger the proviso to Notification No. 217/86, since the relevant final product for the manufacturing process remained iron castings and those castings were not exempt or nil-rated. On that basis, the exemption for shell sand was upheld and the duty demand could not stand. Case-Laws Central Excise Wed, 25 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100601