https://www.taxtmi.com/caselaws?id=103615 Notification No. 67/95 was stated to extend exemption to capital goods under Rule 57Q of the Central Excise Rules, 1944 even where the manufacturer did not itself use the goods in its own factory. On that reasoning, a steam boiler manufactured and installed in another factory would still qualify for the exemption, so no duty demand could be sustained. The commentary further states that any penalty dependent on the duty demand would also fail once the exemption applied. The stated result was that both the duty demand and the penalty were unsustainable. en-us Fri, 17 Aug 2001 00:00:00 +0530 Fri, 24 Feb 2012 10:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103615 Notification No. 67/95 was stated to extend exemption to capital goods under Rule 57Q of the Central Excise Rules, 1944 even where the manufacturer did not itself use the goods in its own factory. On that reasoning, a steam boiler manufactured and installed in another factory would still qualify for the exemption, so no duty demand could be sustained. The commentary further states that any penalty dependent on the duty demand would also fail once the exemption applied. The stated result was that both the duty demand and the penalty were unsustainable. Case-Laws Central Excise Fri, 17 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103615