https://www.taxtmi.com/caselaws?id=354783 Captively consumed intermediate goods used within the factory for manufacture of final products were eligible for exemption under Notification No. 67/95-CE. The bar in the notification did not apply merely because the final products were cleared under the value-based SSI exemption of Notification No. 8/2003-CE, since the final products remained otherwise dutiable in the relevant legal sense. On that footing, denial of exemption to the intermediate goods was unsustainable, and the exemption under Notification No. 67/95-CE was available. en-us Mon, 30 Oct 2017 00:00:00 +0530 Mon, 05 Feb 2018 07:07:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354783 Captively consumed intermediate goods used within the factory for manufacture of final products were eligible for exemption under Notification No. 67/95-CE. The bar in the notification did not apply merely because the final products were cleared under the value-based SSI exemption of Notification No. 8/2003-CE, since the final products remained otherwise dutiable in the relevant legal sense. On that footing, denial of exemption to the intermediate goods was unsustainable, and the exemption under Notification No. 67/95-CE was available. Case-Laws Central Excise Mon, 30 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354783