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2008 (4) TMI 184 - AT - Central ExciseIntermediate product “processed wrap & circular knitted cotton fabrics” used in the mfg. of “cotton hosiery undergarments” - intermediary products do not find mention in the annexure to the Not. 8/03 (under which assessee is availing SSI exemption) during the period 1-4-03 to 30-9-03 - since the final products are exempted, the intermediate products would not be entitled for the benefit of Not. 67/95 – duty on intermediate products for the period 1-4-03 to 30-9-03 is required to be paid
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