https://www.taxtmi.com/caselaws?id=104541 Notification No. 67/95 was applied to capital goods under Rule 57Q where the goods were manufactured by one person and used by another within the factory. The Tribunal treated the manufacturer-user distinction as immaterial because the goods were accepted as capital goods and were used in the same factory in which they were manufactured. On that basis, the exemption remained available once the statutory conditions were otherwise satisfied, and the duty demand and penalty could not survive. en-us Sat, 14 Jul 2001 00:00:00 +0530 Wed, 29 Feb 2012 14:51:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104541 Notification No. 67/95 was applied to capital goods under Rule 57Q where the goods were manufactured by one person and used by another within the factory. The Tribunal treated the manufacturer-user distinction as immaterial because the goods were accepted as capital goods and were used in the same factory in which they were manufactured. On that basis, the exemption remained available once the statutory conditions were otherwise satisfied, and the duty demand and penalty could not survive. Case-Laws Central Excise Sat, 14 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104541