https://www.taxtmi.com/caselaws?id=111528 Cut-tobacco used to manufacture oily cigarettes remained eligible for exemption under Notification No. 121/94 because the inputs were applied to the intended manufacturing process, even though the finished cigarettes were found unfit for human consumption, destroyed, and the duty on them was remitted. The exemption could not be denied merely because the final goods were not marketable and no duty was collected on them. The duty demand on the cut-tobacco was therefore unsustainable. en-us Tue, 23 Mar 2004 00:00:00 +0530 Mon, 23 Apr 2012 18:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111528 Cut-tobacco used to manufacture oily cigarettes remained eligible for exemption under Notification No. 121/94 because the inputs were applied to the intended manufacturing process, even though the finished cigarettes were found unfit for human consumption, destroyed, and the duty on them was remitted. The exemption could not be denied merely because the final goods were not marketable and no duty was collected on them. The duty demand on the cut-tobacco was therefore unsustainable. Case-Laws Central Excise Tue, 23 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111528