https://www.taxtmi.com/caselaws?id=361501 Imported consumables used in manufacturing do not automatically defeat exemption under Notification No. 8/97-CE if the raw materials otherwise satisfy the notification's condition that they be produced or manufactured in India. However, the assessee must strictly prove that disputed inputs are only consumables and not raw materials. On the record, the claim that the materials were consumables was not satisfactorily established, so they were treated as raw materials for exemption purposes. The exemption was therefore denied, and the Revenue's appeal succeeded. en-us Wed, 06 Jun 2018 00:00:00 +0530 Fri, 08 Jun 2018 07:32:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361501 Imported consumables used in manufacturing do not automatically defeat exemption under Notification No. 8/97-CE if the raw materials otherwise satisfy the notification's condition that they be produced or manufactured in India. However, the assessee must strictly prove that disputed inputs are only consumables and not raw materials. On the record, the claim that the materials were consumables was not satisfactorily established, so they were treated as raw materials for exemption purposes. The exemption was therefore denied, and the Revenue's appeal succeeded. Case-Laws Central Excise Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361501