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2019 (11) TMI 1053 - CESTAT CHENNAICaptive consumption/intermediate products - manufacture of plastic sacks / fabrics (finished goods) cleared without payment of duty - whether duty payable on PP bags / strips captively consumed in the manufacture of plastic sacks / fabrics cleared without payment of duty? - HELD THAT:- The issue is decided in the case of SOUTHERN BAGS AND CHEMICALS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, TIRUNELVELI [2017 (12) TMI 6 - CESTAT CHENNAI] where it was held that the input was thereby an intermediate manufactured in the factory of the appellant and was not at all covered by the barring clauses contained in (i), (ii) and (iii) and (iv) of Col.2 of the Table appended to the N/N. 67/95-CE dated 16.03.1995 - demand do not sustain - appeal allowed - decided in favor of appellant.
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