https://www.taxtmi.com/caselaws?id=165824 Aniline, para nitro chloro benzene and acetanilide were treated as eligible drug-intermediates under the exemption notification where they were actually used in the manufacture of drugs. The narrower view that a drug-intermediate must be predominantly used for drugs or must represent the penultimate stage of manufacture was rejected because the notification did not impose those limits. Since the goods had other uses, the exemption depended on end-use verification and proof of actual use to the satisfaction of the authority. The appellate order was set aside, and exemption was confined to the extent of proven use in drug manufacture. en-us Mon, 14 Sep 1981 00:00:00 +0530 Tue, 12 Aug 2014 18:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165824 Aniline, para nitro chloro benzene and acetanilide were treated as eligible drug-intermediates under the exemption notification where they were actually used in the manufacture of drugs. The narrower view that a drug-intermediate must be predominantly used for drugs or must represent the penultimate stage of manufacture was rejected because the notification did not impose those limits. Since the goods had other uses, the exemption depended on end-use verification and proof of actual use to the satisfaction of the authority. The appellate order was set aside, and exemption was confined to the extent of proven use in drug manufacture. Case-Laws Central Excise Mon, 14 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165824