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2018 (4) TMI 1149 - AT - Central ExciseValuation - captive consumption - N/N. 217/86-CE dated 2.4.1986 - Held that: - The description of inputs as well as final products in the above notification shows that the exemption would be eligible for inputs falling under Chapter 39 even if the finished products also fall under Chapter 39 - in the case of Narmada Plastics P. Ltd. Vs. Commissioner of Central Excise, Raipur [2000 (5) TMI 527 - CEGAT, NEW DELHI] in which the benefit of exemption was given to the captively consumed HDPE tapes under Notification No. 217/86. The appellant is eligible for the benefit of N/N. 217/86 - The demand of duty after 2.4.1986 cannot sustain and requires to be set aside - appeal allowed in part.
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