https://www.taxtmi.com/caselaws?id=370327 DMT residue used within the factory for generating steam in the boiler for further manufacture was treated as captively consumed goods eligible for the applicable exemption notifications. The Tribunal followed its earlier decision in the assessee's own case and held that the exemption applied on this factual basis, while also accepting that Modvat credit on the residue made the position revenue neutral. As the correct duty liability was not first determined by considering the exemption notifications, the demand on the residue was held unsustainable and the impugned order was set aside. en-us Wed, 26 Sep 2018 00:00:00 +0530 Fri, 16 Nov 2018 07:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370327 DMT residue used within the factory for generating steam in the boiler for further manufacture was treated as captively consumed goods eligible for the applicable exemption notifications. The Tribunal followed its earlier decision in the assessee's own case and held that the exemption applied on this factual basis, while also accepting that Modvat credit on the residue made the position revenue neutral. As the correct duty liability was not first determined by considering the exemption notifications, the demand on the residue was held unsustainable and the impugned order was set aside. Case-Laws Central Excise Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370327