https://www.taxtmi.com/caselaws?id=93002 Clinker manufactured within the factory and wholly consumed captively in the manufacture of cement was held not liable to duty under Explanation VI to Notification No. 1/93. Earlier Tribunal rulings were treated as settling that goods produced in the factory and fully used in the manufacture of specified goods are not subjected to duty in such captive-use situations. The argument that the explanation merely excluded value and did not confer exemption was rejected, and no duty was leviable on the clinker used captively. en-us Thu, 05 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 16:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93002 Clinker manufactured within the factory and wholly consumed captively in the manufacture of cement was held not liable to duty under Explanation VI to Notification No. 1/93. Earlier Tribunal rulings were treated as settling that goods produced in the factory and fully used in the manufacture of specified goods are not subjected to duty in such captive-use situations. The argument that the explanation merely excluded value and did not confer exemption was rejected, and no duty was leviable on the clinker used captively. Case-Laws Central Excise Thu, 05 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93002