https://www.taxtmi.com/caselaws?id=33693 Imported WEBNIX used as a de-foaming surfactant in glove manufacture was treated as a consumable and not a raw material, so exemption under Notification No. 8/97-C.E. could not be denied on that basis. The article also notes that the Board circular then in force clarified that imported consumables did not disqualify the unit from the notification benefit; a later withdrawal could not govern the earlier period. Because the show cause notice was issued beyond the normal period and no sustainable basis existed for the extended period, the demand was held time-barred. The impugned order was set aside and the assessee succeeded on merits and limitation. en-us Wed, 26 Nov 2008 00:00:00 +0530 Thu, 04 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33693 Imported WEBNIX used as a de-foaming surfactant in glove manufacture was treated as a consumable and not a raw material, so exemption under Notification No. 8/97-C.E. could not be denied on that basis. The article also notes that the Board circular then in force clarified that imported consumables did not disqualify the unit from the notification benefit; a later withdrawal could not govern the earlier period. Because the show cause notice was issued beyond the normal period and no sustainable basis existed for the extended period, the demand was held time-barred. The impugned order was set aside and the assessee succeeded on merits and limitation. Case-Laws Central Excise Wed, 26 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33693