https://www.taxtmi.com/caselaws?id=89871 Notification-specific exemption under Notification No. 101/66-C.E. was available for Turkey Red Oil and Det Oil because the notification did not exclude Turkey Red Oil, and the record did not show manufacture or packing of Det Oil with the aid of power or steam. A report relied on by the Revenue was found irrelevant because it addressed a different notification. Exemption under Notifications No. 71/78-C.E. and No. 80/80-C.E. could not be denied merely because the clearances were for captive consumption, as captive use was not a disqualifying factor under those notifications. en-us Mon, 21 Sep 1998 00:00:00 +0530 Fri, 30 Sep 2011 12:12:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89871 Notification-specific exemption under Notification No. 101/66-C.E. was available for Turkey Red Oil and Det Oil because the notification did not exclude Turkey Red Oil, and the record did not show manufacture or packing of Det Oil with the aid of power or steam. A report relied on by the Revenue was found irrelevant because it addressed a different notification. Exemption under Notifications No. 71/78-C.E. and No. 80/80-C.E. could not be denied merely because the clearances were for captive consumption, as captive use was not a disqualifying factor under those notifications. Case-Laws Central Excise Mon, 21 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89871