https://www.taxtmi.com/caselaws?id=87998 Captive consumption is generally treated as removal from the factory for exemption-notification purposes and, where not expressly excluded, may be counted in computing base clearances. However, waste paper or broke arising in manufacture, repulped within the factory and not marketable as excisable goods, cannot be included in the clearance computation merely because it is produced during manufacturing. The operative distinction is between goods deemed removed for captive use and material that is only waste and not excisable goods. On that basis, the disputed broke was excluded from the base clearance calculation. en-us Thu, 13 Feb 1997 00:00:00 +0530 Wed, 14 Sep 2011 13:15:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87998 Captive consumption is generally treated as removal from the factory for exemption-notification purposes and, where not expressly excluded, may be counted in computing base clearances. However, waste paper or broke arising in manufacture, repulped within the factory and not marketable as excisable goods, cannot be included in the clearance computation merely because it is produced during manufacturing. The operative distinction is between goods deemed removed for captive use and material that is only waste and not excisable goods. On that basis, the disputed broke was excluded from the base clearance calculation. Case-Laws Central Excise Thu, 13 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87998