https://www.taxtmi.com/caselaws?id=112149 Captively consumed iron castings used to make moulds for glassware were treated as eligible inputs for exemption under Notification No. 217/86-C.E., because the castings were not ready for use as machine parts and were only intermediate goods in the manufacture of dutiable final products. Classification was to follow the actual condition and use of the goods, not the Revenue's asserted heading. Unmachined moulds were also accepted as exempt under Notification No. 275/88-C.E. on the facts stated. The commentary therefore supports exemption treatment for intermediate castings and moulds where the notification covers inputs and contains no express exclusion. en-us Thu, 17 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 17:41:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112149 Captively consumed iron castings used to make moulds for glassware were treated as eligible inputs for exemption under Notification No. 217/86-C.E., because the castings were not ready for use as machine parts and were only intermediate goods in the manufacture of dutiable final products. Classification was to follow the actual condition and use of the goods, not the Revenue's asserted heading. Unmachined moulds were also accepted as exempt under Notification No. 275/88-C.E. on the facts stated. The commentary therefore supports exemption treatment for intermediate castings and moulds where the notification covers inputs and contains no express exclusion. Case-Laws Central Excise Thu, 17 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112149