https://www.taxtmi.com/caselaws?id=94687 Notification No. 118/75-C.E. granted exemption to Item 68 goods intended for captive use, but its exclusion for "complete machinery" applied only where the goods constituted a full set of machines or equipment needed for producing or processing goods. Trolleys and carts used only for internal transport of semi-finished and finished goods were not complete machinery, because they did not themselves perform the production or processing function. On that reasoning, the exclusion clause did not apply and the exemption remained available to such goods. en-us Wed, 19 Jan 2000 00:00:00 +0530 Sat, 03 Dec 2011 10:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94687 Notification No. 118/75-C.E. granted exemption to Item 68 goods intended for captive use, but its exclusion for "complete machinery" applied only where the goods constituted a full set of machines or equipment needed for producing or processing goods. Trolleys and carts used only for internal transport of semi-finished and finished goods were not complete machinery, because they did not themselves perform the production or processing function. On that reasoning, the exclusion clause did not apply and the exemption remained available to such goods. Case-Laws Central Excise Wed, 19 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94687