https://www.taxtmi.com/forum/issue?id=1880 Where an excisable intermediate (phenolic resin) is manufactured alongside an exempt final product, maintain separate records for excisable and exempt inputs and outputs, and either refrain from availing Cenvat on resin inputs or show that resin is wholly used as captive consumption; if resin is sold, duty must be charged and recorded. A show cause notice disputing non duty on in house resin is a factual issue-full records and evidence submitted in reply can lead to the demand being set aside. en-us Fri, 16 Apr 2010 15:31:44 +0530 Thu, 23 Jan 2025 15:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1880 Where an excisable intermediate (phenolic resin) is manufactured alongside an exempt final product, maintain separate records for excisable and exempt inputs and outputs, and either refrain from availing Cenvat on resin inputs or show that resin is wholly used as captive consumption; if resin is sold, duty must be charged and recorded. A show cause notice disputing non duty on in house resin is a factual issue-full records and evidence submitted in reply can lead to the demand being set aside. Discussion-Forum Central Excise Fri, 16 Apr 2010 15:31:44 +0530 https://www.taxtmi.com/forum/issue?id=1880