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2017 (12) TMI 1295 - CESTAT MUMBAIIntermediate goods - Ceramic Tiles used captively for manufacture of final product i.e. bends/pipes etc which were exempted from duty uptill clearance of value of Rs. One Crore - Held that: - we find that no verification of the fact whether Ceramic Tiles manufactured by the appellant was carried out and demand was against confirmed only on the ground that no documentary evidence was produced - As per above notification, the goods manufactured and captively used which is other than Ceramic Tiles are exempted even for captive use as per the entry Sr. No. (2) of the table of the N/N. 8/03-CE - appeal allowed - decided in favor of appellant.
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