https://www.taxtmi.com/caselaws?id=83471 Explanation III to Notification No. 175/86 excluded clearances of specified inputs used further within the factory for manufacture of specified goods, and that exclusion applied to parts of power driven pumps made in-house and captively consumed in producing the final pumps. The exemption available to the final product did not change the treatment of the captive inputs for computing aggregate clearances. On that basis, the Tribunal view supporting exclusion of such captive inputs was followed, and the duty demand on the parts was held unsustainable. en-us Mon, 24 Jan 1994 00:00:00 +0530 Wed, 13 Jul 2011 16:48:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83471 Explanation III to Notification No. 175/86 excluded clearances of specified inputs used further within the factory for manufacture of specified goods, and that exclusion applied to parts of power driven pumps made in-house and captively consumed in producing the final pumps. The exemption available to the final product did not change the treatment of the captive inputs for computing aggregate clearances. On that basis, the Tribunal view supporting exclusion of such captive inputs was followed, and the duty demand on the parts was held unsustainable. Case-Laws Central Excise Mon, 24 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83471