https://www.taxtmi.com/caselaws?id=85770 Machinery parts classifiable under Item 68 and used captively in the factory to manufacture replacement components for complete machinery qualified for full exemption under Notification No. 118/75-C.E. The notification extended relief to goods used for captive consumption and excluded complete machinery used in manufacture or processing, but it did not require the complete machinery in which the parts were used to have been cleared on payment of duty. Because the goods were only parts and not complete machinery, the exclusion did not apply, and the exemption remained available. en-us Mon, 09 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 11:04:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85770 Machinery parts classifiable under Item 68 and used captively in the factory to manufacture replacement components for complete machinery qualified for full exemption under Notification No. 118/75-C.E. The notification extended relief to goods used for captive consumption and excluded complete machinery used in manufacture or processing, but it did not require the complete machinery in which the parts were used to have been cleared on payment of duty. Because the goods were only parts and not complete machinery, the exclusion did not apply, and the exemption remained available. Case-Laws Central Excise Mon, 09 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85770