https://www.taxtmi.com/caselaws?id=351737 Intermediate PP tapes/strips manufactured in the same factory and captively consumed in producing final goods were treated as eligible for exemption under Notification No. 67/95-CE. The Tribunal followed earlier decisions holding that the exemption is not denied merely because the final products are cleared under SSI exemption, and that such intermediate goods are outside duty only if they are not specifically covered by the notification's exclusions. On that basis, the duty demand on the intermediate products, along with interest and penalty, was held unsustainable. en-us Tue, 19 Sep 2017 00:00:00 +0530 Fri, 01 Dec 2017 07:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351737 Intermediate PP tapes/strips manufactured in the same factory and captively consumed in producing final goods were treated as eligible for exemption under Notification No. 67/95-CE. The Tribunal followed earlier decisions holding that the exemption is not denied merely because the final products are cleared under SSI exemption, and that such intermediate goods are outside duty only if they are not specifically covered by the notification's exclusions. On that basis, the duty demand on the intermediate products, along with interest and penalty, was held unsustainable. Case-Laws Central Excise Tue, 19 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351737