https://www.taxtmi.com/caselaws?id=114418 Hydrochloric acid cleared for captive consumption was considered for exemption under Notification No. 217/86-C.E. when it was used in the manufacture chain leading to dutiable final products through demineralised water. The Tribunal accepted that multiple intermediate products may qualify for the captive consumption exemption if they are among the products specified in the notification's Table, and followed the Board's circular and earlier decisions applying that approach. On that basis, the duty demand was held not sustainable and the penalty was set aside. en-us Wed, 15 Sep 2004 00:00:00 +0530 Tue, 15 May 2012 15:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114418 Hydrochloric acid cleared for captive consumption was considered for exemption under Notification No. 217/86-C.E. when it was used in the manufacture chain leading to dutiable final products through demineralised water. The Tribunal accepted that multiple intermediate products may qualify for the captive consumption exemption if they are among the products specified in the notification's Table, and followed the Board's circular and earlier decisions applying that approach. On that basis, the duty demand was held not sustainable and the penalty was set aside. Case-Laws Central Excise Wed, 15 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114418