https://www.taxtmi.com/caselaws?id=98505 Gauges manufactured and cleared for captive consumption were held not to fall within Notification No. 217/86-C.E. because the decisive question was whether they could be treated as inputs covered by the captive consumption exemption. The analysis distinguished the broader treatment of measuring instruments as capital goods under Rule 57Q of the Central Excise Rules, 1944, noting that that reasoning did not convert such instruments into inputs for the exemption notification. On that basis, the notification was held inapplicable and the duty demand was sustained. en-us Tue, 27 Mar 2001 00:00:00 +0530 Fri, 20 Jan 2012 18:09:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98505 Gauges manufactured and cleared for captive consumption were held not to fall within Notification No. 217/86-C.E. because the decisive question was whether they could be treated as inputs covered by the captive consumption exemption. The analysis distinguished the broader treatment of measuring instruments as capital goods under Rule 57Q of the Central Excise Rules, 1944, noting that that reasoning did not convert such instruments into inputs for the exemption notification. On that basis, the notification was held inapplicable and the duty demand was sustained. Case-Laws Central Excise Tue, 27 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98505