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Issues: Whether the appellant was entitled to exemption under Notification No. 6/2002-C.E. for conveyor belt systems cleared to other units, despite the condition that the parts must be consumed within the factory of production.
Analysis: The exemption entry was held to apply only to parts consumed within the factory of production for manufacture of the specified goods. The impugned goods were cleared to other units and therefore did not satisfy the captive consumption condition. Since the notification condition was express, the benefit could not be extended by ignoring its plain wording.
Conclusion: The exemption was not available to the appellant, and the demand was upheld.
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