https://www.taxtmi.com/caselaws?id=119142 Captively consumed intermediate goods were treated as eligible for exemption for the dispute period ending before Notification No. 16/97-C.E. dated 13-12-1997 took effect. Because the demand related to lay flat tubes used in manufacturing prior to that amendment, the later change in exemption position could not be relied on to deny relief for the earlier period. On that basis, pre-deposit of duty and equal penalty was waived and the stay petition was allowed. en-us Mon, 10 Apr 2006 00:00:00 +0530 Mon, 09 Jul 2012 13:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119142 Captively consumed intermediate goods were treated as eligible for exemption for the dispute period ending before Notification No. 16/97-C.E. dated 13-12-1997 took effect. Because the demand related to lay flat tubes used in manufacturing prior to that amendment, the later change in exemption position could not be relied on to deny relief for the earlier period. On that basis, pre-deposit of duty and equal penalty was waived and the stay petition was allowed. Case-Laws Central Excise Mon, 10 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119142