https://www.taxtmi.com/caselaws?id=352624 Intermediate goods captively consumed in the manufacture of exempt final products were held eligible for exemption under Notification No. 67/95-C.E., as amended, where the notification's conditions were satisfied and its proviso did not exclude the benefit. The Tribunal followed the earlier legal position that exemption cannot be denied merely because the final product is exempt, when the governing notification and facts are materially similar. The contrary view was found not to reflect the proviso's legal effect, so the duty demand was unsustainable and the impugned order was set aside. en-us Thu, 02 Nov 2017 00:00:00 +0530 Sat, 17 Feb 2018 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352624 Intermediate goods captively consumed in the manufacture of exempt final products were held eligible for exemption under Notification No. 67/95-C.E., as amended, where the notification's conditions were satisfied and its proviso did not exclude the benefit. The Tribunal followed the earlier legal position that exemption cannot be denied merely because the final product is exempt, when the governing notification and facts are materially similar. The contrary view was found not to reflect the proviso's legal effect, so the duty demand was unsustainable and the impugned order was set aside. Case-Laws Central Excise Thu, 02 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352624