https://www.taxtmi.com/caselaws?id=52470 HDPE sacks were treated as eligible for exemption under Notification No. 132/86-C.E. because the manufacture began with duty-paid HDPE granules and the emergence of intermediate HDPE strips did not, by itself, defeat the exemption. The operative test was whether the substantive conditions of the notification were satisfied in relation to the final goods, and that requirement was met. The Revenue's objection based on the intermediate process was rejected, and the exemption was upheld. en-us Mon, 08 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 10:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52470 HDPE sacks were treated as eligible for exemption under Notification No. 132/86-C.E. because the manufacture began with duty-paid HDPE granules and the emergence of intermediate HDPE strips did not, by itself, defeat the exemption. The operative test was whether the substantive conditions of the notification were satisfied in relation to the final goods, and that requirement was met. The Revenue's objection based on the intermediate process was rejected, and the exemption was upheld. Case-Laws Central Excise Mon, 08 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52470