https://www.taxtmi.com/caselaws?id=367975 Cement bags affixed with MRP but diverted for captive use were treated as covered by the concessional rate in Sl. No. 1A of Notification No. 4/2007-CE because the goods remained in packaged form and within the notified description, so captive consumption alone did not defeat the exemption. For the same reason, tariff rate was not warranted on self-use clearances, and the classification under Sl. No. 1C was sustained on the facts. The Tribunal therefore accepted the assessee's claim on the applicability of Sl. No. 1A while rejecting the departmental challenge to the adoption of Sl. No. 1C. en-us Tue, 07 Aug 2018 00:00:00 +0530 Sat, 29 Sep 2018 06:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367975 Cement bags affixed with MRP but diverted for captive use were treated as covered by the concessional rate in Sl. No. 1A of Notification No. 4/2007-CE because the goods remained in packaged form and within the notified description, so captive consumption alone did not defeat the exemption. For the same reason, tariff rate was not warranted on self-use clearances, and the classification under Sl. No. 1C was sustained on the facts. The Tribunal therefore accepted the assessee's claim on the applicability of Sl. No. 1A while rejecting the departmental challenge to the adoption of Sl. No. 1C. Case-Laws Central Excise Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367975