https://www.taxtmi.com/caselaws?id=331917 Exemption under Notification No. 06/2002-CE could not be displaced by Notification No. 67/95-CE because the notifications operated in separate fields, the assessee had not claimed the latter benefit, and no statutory or regulatory link permitted its imposition. Application of Notification No. 67/95-CE was therefore unwarranted. The core pipe used for winding kraft paper was not a separately emerging intermediate product captively consumed in manufacture: kraft paper arose first, and the pipe was subsequently made for packing. Its weight had also been included in exemption-limit clearances. Consequently, the core pipe did not attract duty as captively consumed 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 Exemption under Notification No. 06/2002-CE could not be displaced by Notification No. 67/95-CE because the notifications operated in separate fields, the assessee had not claimed the latter benefit, and no statutory or regulatory link permitted its imposition. Application of Notification No. 67/95-CE was therefore unwarranted. The core pipe used for winding kraft paper was not a separately emerging intermediate product captively consumed in manufacture: kraft paper arose first, and the pipe was subsequently made for packing. Its weight had also been included in exemption-limit clearances. Consequently, the core pipe did not attract duty as captively consumed 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