Exemption to captive consumption permits internal use of listed inputs in rural manufacturing units without central excise liability. Notification No. 4/95-C.E. (6 January 1995) amends Notification No. 88/88-Central Excises by inserting an entry exempting goods numbered 1 to 96 when consumed within the factory of production for manufacture of goods specified at serial numbers 1 to 27, under the Central Excises and Salt Act, 1944, as a miscellaneous exemption for captive consumption by manufacturing units in rural areas.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption to captive consumption permits internal use of listed inputs in rural manufacturing units without central excise liability.
Notification No. 4/95-C.E. (6 January 1995) amends Notification No. 88/88-Central Excises by inserting an entry exempting goods numbered 1 to 96 when consumed within the factory of production for manufacture of goods specified at serial numbers 1 to 27, under the Central Excises and Salt Act, 1944, as a miscellaneous exemption for captive consumption by manufacturing units in rural areas.
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