https://www.taxtmi.com/caselaws?id=105530 Goods cleared along with pumps were treated as separately assessable under tariff item 68, but the duty demand failed because they were manufactured and used captively in the same factory for pump production, bringing them within Notification No. 118/75-C.E. The exemption for captive use was applied on the facts, so the excise demand was set aside. Once the duty demand fell, the basis for penalty under Rule 173Q also disappeared, and the penalty was likewise annulled. en-us Fri, 23 Nov 2001 00:00:00 +0530 Tue, 06 Mar 2012 11:05:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105530 Goods cleared along with pumps were treated as separately assessable under tariff item 68, but the duty demand failed because they were manufactured and used captively in the same factory for pump production, bringing them within Notification No. 118/75-C.E. The exemption for captive use was applied on the facts, so the excise demand was set aside. Once the duty demand fell, the basis for penalty under Rule 173Q also disappeared, and the penalty was likewise annulled. Case-Laws Central Excise Fri, 23 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105530