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2018 (12) TMI 1025 - AT - Central ExciseBenefit of duty free captive consumption to goods manufactured in a factory - N/N. 67/95-CE dated 16/03/1995 - Who is manufacturer - Held that:- Notification No. 67/95 dated 16/03/1995 which extends the benefit of duty free clearance for captive exemption within the factory. In the present case, it is not in dispute that Oxygen manufactured within the factory of H.E.C. is further consumed captively in the manufacture of other dutiable final products - In as much as, there is no dispute on these facts, the benefit of N/N. 67/95-CE, will be available for the goods irrespective of who is considered as the manufacturer. Appeal dismissed - decided against Revenue.
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