2017 (4) TMI 211

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..... uct should suffer duty in the absence of any exemption - N/N. 6/2003-C.E. - Held that: - during the material time the subject goods which are admittedly used captively by the Respondent were covered for exemption under the above-mentioned Notification - As such we find the Respondent non-liability on Central Excise duty as held by the impugned order is correct - appeal dismissed - decided against .....

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..... and since the final product is exempt, this intermediate product should suffer duty in the absence of any exemption. The original authority confirmed the demand. On appeal, Commissioner (Appeals), vide impugned orders allowed the appeals by setting aside the original order. 2. The ld. AR representing the Revenue submitted that the Revenue has sufficient evidence to state that the said intermed .....

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