https://www.taxtmi.com/caselaws?id=359038 Captively consumed HDPE tapes used to manufacture final products falling under Chapter 39 were covered by Notification No. 217/86-CE, because that exemption applied to both inputs and final products within the specified chapter. The fact that the assessee had earlier claimed a different notification did not bar it from relying on the more beneficial exemption once the statutory conditions were satisfied. On that basis, the duty demand for the period after 2.4.1986 was not sustainable and was deleted, while liability for the earlier period remained unaffected. en-us Tue, 13 Feb 2018 00:00:00 +0530 Sat, 16 Mar 2019 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359038 Captively consumed HDPE tapes used to manufacture final products falling under Chapter 39 were covered by Notification No. 217/86-CE, because that exemption applied to both inputs and final products within the specified chapter. The fact that the assessee had earlier claimed a different notification did not bar it from relying on the more beneficial exemption once the statutory conditions were satisfied. On that basis, the duty demand for the period after 2.4.1986 was not sustainable and was deleted, while liability for the earlier period remained unaffected. Case-Laws Central Excise Tue, 13 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359038