https://www.taxtmi.com/caselaws?id=115305 Phosgene gas captively consumed in manufacturing was held not liable to duty demand where the final product was cleared under Chapter X procedure. The remission of duty available under that procedure was treated as distinct from a general exemption or a clearance at nil rate of duty. As the final product was not shown to be wholly exempted in the relevant sense, the appellate view that Chapter X remission cannot be equated with exemption was upheld, and the Revenue's demand failed. en-us Mon, 21 Feb 2005 00:00:00 +0530 Fri, 25 May 2012 18:02:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115305 Phosgene gas captively consumed in manufacturing was held not liable to duty demand where the final product was cleared under Chapter X procedure. The remission of duty available under that procedure was treated as distinct from a general exemption or a clearance at nil rate of duty. As the final product was not shown to be wholly exempted in the relevant sense, the appellate view that Chapter X remission cannot be equated with exemption was upheld, and the Revenue's demand failed. Case-Laws Central Excise Mon, 21 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115305