https://www.taxtmi.com/caselaws?id=352937 Acid Slurry under Chapter heading 3402.90 was treated as an input for detergent manufacture, not as a synthetic detergent in trade or primary use, so it did not qualify for exemption under Notification No. 88/88. The captive-consumption amendment was regarded as a substantive expansion of the exemption because the original entry covered only goods consumed in the same factory; it therefore did not operate retrospectively to extend relief to use in another unit. Spent Sulphuric Acid generated during manufacture was treated as a distinct by-product and remained dutiable as excisable goods. en-us Thu, 30 Nov 2017 00:00:00 +0530 Fri, 10 Apr 2020 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352937 Acid Slurry under Chapter heading 3402.90 was treated as an input for detergent manufacture, not as a synthetic detergent in trade or primary use, so it did not qualify for exemption under Notification No. 88/88. The captive-consumption amendment was regarded as a substantive expansion of the exemption because the original entry covered only goods consumed in the same factory; it therefore did not operate retrospectively to extend relief to use in another unit. Spent Sulphuric Acid generated during manufacture was treated as a distinct by-product and remained dutiable as excisable goods. Case-Laws Central Excise Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352937