https://www.taxtmi.com/caselaws?id=331917 Two exemption notifications operated in different fields, and the department could not displace the exemption claimed by the assessee under Notification No. 06/2002-CE by forcing application of Notification No. 67/95-CE. The core pipe used for winding and packing kraft paper was also not established as a separate intermediate product arising first in the manufacturing sequence; the accepted facts showed that kraft paper came into existence first and the core pipe was then made for packing purposes. On that basis, the article was not liable to duty as captively consumed intermediate goods, and the demand was set aside. en-us Tue, 05 Jul 2016 00:00:00 +0530 Mon, 06 Feb 2017 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331917 Two exemption notifications operated in different fields, and the department could not displace the exemption claimed by the assessee under Notification No. 06/2002-CE by forcing application of Notification No. 67/95-CE. The core pipe used for winding and packing kraft paper was also not established as a separate intermediate product arising first in the manufacturing sequence; the accepted facts showed that kraft paper came into existence first and the core pipe was then made for packing purposes. On that basis, the article was not liable to duty as captively consumed intermediate goods, and the demand was set aside. Case-Laws Central Excise Tue, 05 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331917