https://www.taxtmi.com/caselaws?id=205663 Exemption under Sl. No. 15 of Notification No. 6/2002-C.E. applied only to aerated waters actually prepared and dispensed by vending machines. Canistered goods supplied for use in such machines were treated as soft drink concentrate or beverage base, not as the exempt commodity itself, even if the final product emerged only after mixing with carbon dioxide in the machine. Their description as semi-finished goods did not expand the exemption entry. The appeals were rejected and the denial of exemption was sustained. en-us Tue, 01 Feb 2011 00:00:00 +0530 Fri, 16 Sep 2011 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205663 Exemption under Sl. No. 15 of Notification No. 6/2002-C.E. applied only to aerated waters actually prepared and dispensed by vending machines. Canistered goods supplied for use in such machines were treated as soft drink concentrate or beverage base, not as the exempt commodity itself, even if the final product emerged only after mixing with carbon dioxide in the machine. Their description as semi-finished goods did not expand the exemption entry. The appeals were rejected and the denial of exemption was sustained. Case-Laws Central Excise Tue, 01 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205663