https://www.taxtmi.com/caselaws?id=369665 Demineralised water generated during manufacture and used only captively within the factory was treated as an intermediate product eligible for captive consumption exemption under Notification No. 67/95-CE. The applicable principle was that goods consumed within the factory in the manufacture of final dutiable products can qualify for exemption even if the intermediate product itself is exempt. On that basis, the demand was unsustainable and the impugned order was set aside with consequential relief. en-us Wed, 10 Oct 2018 00:00:00 +0530 Thu, 01 Nov 2018 13:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369665 Demineralised water generated during manufacture and used only captively within the factory was treated as an intermediate product eligible for captive consumption exemption under Notification No. 67/95-CE. The applicable principle was that goods consumed within the factory in the manufacture of final dutiable products can qualify for exemption even if the intermediate product itself is exempt. On that basis, the demand was unsustainable and the impugned order was set aside with consequential relief. Case-Laws Central Excise Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369665