https://www.taxtmi.com/caselaws?id=121584 Notification No. 67/95-C.E. was read, on a prima facie basis, as denying captive-use exemption only where the final products are wholly exempt from duty or chargeable at nil rate; that bar was not shown to apply to final products cleared under the SSI exemption. The appellate order had not adequately examined this construction, so the appellants established a prima facie case for waiver of pre-deposit and stay of recovery of the duty and penalty demands on plastic strips captively used in making plastic woven sacks. en-us Thu, 03 May 2007 00:00:00 +0530 Tue, 31 Jul 2012 17:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121584 Notification No. 67/95-C.E. was read, on a prima facie basis, as denying captive-use exemption only where the final products are wholly exempt from duty or chargeable at nil rate; that bar was not shown to apply to final products cleared under the SSI exemption. The appellate order had not adequately examined this construction, so the appellants established a prima facie case for waiver of pre-deposit and stay of recovery of the duty and penalty demands on plastic strips captively used in making plastic woven sacks. Case-Laws Central Excise Thu, 03 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121584