https://www.taxtmi.com/caselaws?id=33100 Unbranded pan masala captively used in manufacturing branded pan masala was treated as revenue neutral because any duty on the intermediate product would have been available as Modvat credit against duty on the final dutiable product. The assessee also asserted exemption under Notification No. 67/95-CE, and the text records that duty paid on the branded product exceeded the duty that would have been payable on the unbranded product. On that basis, the duty demand on the captively consumed unbranded pan masala was stated to be unsustainable and was set aside in favour of the assessee. en-us Thu, 24 Jul 2008 00:00:00 +0530 Wed, 22 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33100 Unbranded pan masala captively used in manufacturing branded pan masala was treated as revenue neutral because any duty on the intermediate product would have been available as Modvat credit against duty on the final dutiable product. The assessee also asserted exemption under Notification No. 67/95-CE, and the text records that duty paid on the branded product exceeded the duty that would have been payable on the unbranded product. On that basis, the duty demand on the captively consumed unbranded pan masala was stated to be unsustainable and was set aside in favour of the assessee. Case-Laws Central Excise Thu, 24 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33100