2017 (12) TMI 6

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....Punnoose, Advocate  For the Appellant Shri S. Govindarajan, AC (AR) For the Respondent ORDER The appellants are engaged in the manufacture of PP sacks / fabrics and sacks and are registered with Central Excise Department. During the course of manufacture of PP sacks / fabrics, PP tapes and stripes emerges as intermediate product goods, which are captively consumed in the manufacture ....

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....ntermediate product, viz., PP tapes/strips were captively consumed in the manufacture of finished products.  Department seeks to demand duty alleging that intermediate product was specifically excluded from the coverage of the notification by Sl. No.(viii) of the Annexure to notification.  She submitted that notification 67/95 did not bar availing of exemption for said intermediate produ....

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....duced as under : "5. It is an established fact from record that what was the input used by the appellant for manufacture of woven sacks was PP strips manufactured in its own factory and that was input for the final products ie., woven sacks.  The input was thereby an intermediate manufactured in the factory of the appellant and was not at all covered by the barring clauses contained in (i)....