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2017 (12) TMI 376 - AT - Central ExciseLiability of duty - intermediate goods - Revenue held that PVC compound blend arising as a intermediate product is not consumed captively and thus duty liability will arise on its clearance - Held that: - the demands was made on presumption and inference without any categorical evidence to support the claim of the Revenue that the PVC compound manufactured by Unit No.2 was cleared to Unit No.1 - manufacture of footwear at Unit No.2 itself could not be discounted as no contrary evidence was brought forth by the Revenue - appeal dismissed - decided against Revenue.
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