https://www.taxtmi.com/caselaws?id=441336 A captive-consumption exemption for an intermediate product cannot be denied merely because the final product enjoys a conditional exemption. The commentary explains that the chewing tobacco notification was treated as conditional rather than absolute, so the bar under Notification No. 52/2002-CE did not apply to the captively used 'Compound'. It also notes that the extended limitation period was unavailable because the manufacturing process and records were already within departmental knowledge, there was no proven suppression with intent to evade duty, and the exercise was revenue neutral. On that basis, the duty demand, interest and penalty were held unsustainable. en-us Thu, 03 Aug 2023 00:00:00 +0530 Mon, 07 Aug 2023 08:12:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441336 A captive-consumption exemption for an intermediate product cannot be denied merely because the final product enjoys a conditional exemption. The commentary explains that the chewing tobacco notification was treated as conditional rather than absolute, so the bar under Notification No. 52/2002-CE did not apply to the captively used 'Compound'. It also notes that the extended limitation period was unavailable because the manufacturing process and records were already within departmental knowledge, there was no proven suppression with intent to evade duty, and the exercise was revenue neutral. On that basis, the duty demand, interest and penalty were held unsustainable. Case-Laws Central Excise Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441336