https://www.taxtmi.com/caselaws?id=95253 Intermediate goods captively consumed in manufacturing TV glass shells cleared to an exporter against a CT-2 certificate were not denied captive-consumption exemption under Notification No. 67/95-C.E. merely because the final products moved under the export procedure. The proviso excluding inputs used in exempt or nil-rate final products did not apply, as export-related clearance under the procedure did not by itself make the final goods exempt from duty or chargeable to nil rate of duty in law. The captive-consumption exemption remained available, and the related duty demand and penalty were unsustainable. en-us Thu, 14 Dec 2000 00:00:00 +0530 Fri, 09 Dec 2011 12:04:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95253 Intermediate goods captively consumed in manufacturing TV glass shells cleared to an exporter against a CT-2 certificate were not denied captive-consumption exemption under Notification No. 67/95-C.E. merely because the final products moved under the export procedure. The proviso excluding inputs used in exempt or nil-rate final products did not apply, as export-related clearance under the procedure did not by itself make the final goods exempt from duty or chargeable to nil rate of duty in law. The captive-consumption exemption remained available, and the related duty demand and penalty were unsustainable. Case-Laws Central Excise Thu, 14 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95253