https://www.taxtmi.com/caselaws?id=355687 The Tribunal set aside the impugned order, allowing the appeal with consequential relief. The duty demand under section 11D on the intermediate product was confirmed, emphasizing the necessity of duty payment despite the final product's exempt status. Denial of credit on inputs due to the exempt final product was upheld. However, the applicability of Section 11D regarding duty payment and Cenvat credit utilization was deemed unsustainable as the appellant had already paid the collected amount as duty. The demand confirmation on captively consumed polythene film was set aside, considering the duty payment on the final product sufficed. en-us Thu, 18 Jan 2018 00:00:00 +0530 Tue, 27 Feb 2018 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355687 The Tribunal set aside the impugned order, allowing the appeal with consequential relief. The duty demand under section 11D on the intermediate product was confirmed, emphasizing the necessity of duty payment despite the final product's exempt status. Denial of credit on inputs due to the exempt final product was upheld. However, the applicability of Section 11D regarding duty payment and Cenvat credit utilization was deemed unsustainable as the appellant had already paid the collected amount as duty. The demand confirmation on captively consumed polythene film was set aside, considering the duty payment on the final product sufficed. Case-Laws Central Excise Thu, 18 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355687