https://www.taxtmi.com/caselaws?id=107904 Caustic soda and chlorine captively consumed in the manufacture of wood pulp fell within Notification No. 10/96-C.E., because the pulp produced matched the description covered by item No. 10 of the notification. On the admitted facts, the captive use satisfied the exemption conditions, and the denial of duty-free captive clearance was unsustainable. The fact that the adjudicating authority had not considered the exemption claim did not alter the operative position on entitlement under the notification. en-us Fri, 22 Aug 2003 00:00:00 +0530 Tue, 27 Mar 2012 16:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107904 Caustic soda and chlorine captively consumed in the manufacture of wood pulp fell within Notification No. 10/96-C.E., because the pulp produced matched the description covered by item No. 10 of the notification. On the admitted facts, the captive use satisfied the exemption conditions, and the denial of duty-free captive clearance was unsustainable. The fact that the adjudicating authority had not considered the exemption claim did not alter the operative position on entitlement under the notification. Case-Laws Central Excise Fri, 22 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107904