https://www.taxtmi.com/caselaws?id=369953 Intermediate goods captively consumed within an integrated manufacturing process continued to qualify for exemption under the captive-consumption notifications, even when some were used for repair and maintenance or in the production of other exempt goods. The exemption was not lost merely because the intermediates fed successive stages of manufacture, and the fact that the final products were dutiable supported the continuing availability of the benefit. On that basis, the duty demands were held unsustainable and the assessee remained entitled to exemption. en-us Wed, 10 Oct 2018 00:00:00 +0530 Tue, 06 Nov 2018 07:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369953 Intermediate goods captively consumed within an integrated manufacturing process continued to qualify for exemption under the captive-consumption notifications, even when some were used for repair and maintenance or in the production of other exempt goods. The exemption was not lost merely because the intermediates fed successive stages of manufacture, and the fact that the final products were dutiable supported the continuing availability of the benefit. On that basis, the duty demands were held unsustainable and the assessee remained entitled to exemption. Case-Laws Central Excise Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369953