https://www.taxtmi.com/caselaws?id=355136 Recorded audio cassettes falling within the description in the applicable exemption notifications were eligible for nil rate of duty, so the demand had to be re-quantified to extend that benefit. The claim that certain raw materials were merely traded items and not used in manufacture was rejected because the records did not support trading and the materials were found to have been consumed captively; mere bill exchange was insufficient to prove trade. Relief was therefore confined to re-quantification for the exempt goods, while the remaining adjudication was sustained. en-us Wed, 13 Dec 2017 00:00:00 +0530 Sat, 10 Feb 2018 08:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355136 Recorded audio cassettes falling within the description in the applicable exemption notifications were eligible for nil rate of duty, so the demand had to be re-quantified to extend that benefit. The claim that certain raw materials were merely traded items and not used in manufacture was rejected because the records did not support trading and the materials were found to have been consumed captively; mere bill exchange was insufficient to prove trade. Relief was therefore confined to re-quantification for the exempt goods, while the remaining adjudication was sustained. Case-Laws Central Excise Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355136