https://www.taxtmi.com/caselaws?id=50422 Duty on captively consumed unbranded chewing tobacco was held unsustainable where the final branded product had already suffered duty and the input-duty credit scheme was intended to neutralise tax burden, so a further levy would amount to double taxation. The Department also could not rely on the extended period of limitation because the captive consumption was part of the known manufacturing process, the facts did not show clandestine removal, and the record indicated departmental awareness of the movement for captive use. On both merits and limitation, the duty demand and penalty were set aside, granting the assessee complete relief. en-us Thu, 04 Jan 2001 00:00:00 +0530 Sat, 21 Aug 2010 16:06:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50422 Duty on captively consumed unbranded chewing tobacco was held unsustainable where the final branded product had already suffered duty and the input-duty credit scheme was intended to neutralise tax burden, so a further levy would amount to double taxation. The Department also could not rely on the extended period of limitation because the captive consumption was part of the known manufacturing process, the facts did not show clandestine removal, and the record indicated departmental awareness of the movement for captive use. On both merits and limitation, the duty demand and penalty were set aside, granting the assessee complete relief. Case-Laws Central Excise Thu, 04 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50422