https://www.taxtmi.com/caselaws?id=263372 Captive consumption exemption for an intermediate compound used in manufacturing chewing tobacco depends on the interaction between the exemption for the final product and the conditions in the relevant notification, including whether the final product is treated as wholly exempt and whether the investment-based threshold is met. The text also notes that a demand cannot be sustained without findings on the assessee's limitation plea and on the correct method of computing duty, including the contention that duty on the compound would be nil if the exemption scheme applies properly. The impugned adjudication was set aside and the matter remitted for fresh decision after hearing both sides. en-us Thu, 30 Jul 2015 00:00:00 +0530 Tue, 01 Sep 2015 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263372 Captive consumption exemption for an intermediate compound used in manufacturing chewing tobacco depends on the interaction between the exemption for the final product and the conditions in the relevant notification, including whether the final product is treated as wholly exempt and whether the investment-based threshold is met. The text also notes that a demand cannot be sustained without findings on the assessee's limitation plea and on the correct method of computing duty, including the contention that duty on the compound would be nil if the exemption scheme applies properly. The impugned adjudication was set aside and the matter remitted for fresh decision after hearing both sides. Case-Laws Central Excise Thu, 30 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263372