https://www.taxtmi.com/caselaws?id=106923 Tin containers manufactured in the assessee's factory and used captively for packing its own vegetable oil were treated as exempt under Notification No. 10/96-C.E., because the term "consumed" in the notification was read to include such use within the factory. On that basis, the containers qualified for full exemption and no duty consequence could be sustained on the alleged shortage of tin plates, reversal of Modvat credit, or separate re-determination of assessable value. The operative principle was that exempt captive packing containers do not attract downstream duty adjustments tied to their manufacture or use. en-us Tue, 03 Dec 2002 00:00:00 +0530 Fri, 16 Mar 2012 13:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106923 Tin containers manufactured in the assessee's factory and used captively for packing its own vegetable oil were treated as exempt under Notification No. 10/96-C.E., because the term "consumed" in the notification was read to include such use within the factory. On that basis, the containers qualified for full exemption and no duty consequence could be sustained on the alleged shortage of tin plates, reversal of Modvat credit, or separate re-determination of assessable value. The operative principle was that exempt captive packing containers do not attract downstream duty adjustments tied to their manufacture or use. Case-Laws Central Excise Tue, 03 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106923