https://www.taxtmi.com/caselaws?id=107161 Exemption under Notification No. 217/86-C.E. was described as available only when goods are used captively in or in relation to the manufacture of final products, and the claimant must establish that use with supporting material. On the facts noted, the assessee had not replied to the show cause notices or proved that workshop goods served as inputs for manufacture, so the exemption claim was rejected and the duty demand sustained. The text also records that clearance of excisable goods without payment of duty can attract penalty where the circumstances justify it, and that the penalty imposed was treated as sustainable. en-us Wed, 11 Dec 2002 00:00:00 +0530 Mon, 19 Mar 2012 11:46:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107161 Exemption under Notification No. 217/86-C.E. was described as available only when goods are used captively in or in relation to the manufacture of final products, and the claimant must establish that use with supporting material. On the facts noted, the assessee had not replied to the show cause notices or proved that workshop goods served as inputs for manufacture, so the exemption claim was rejected and the duty demand sustained. The text also records that clearance of excisable goods without payment of duty can attract penalty where the circumstances justify it, and that the penalty imposed was treated as sustainable. Case-Laws Central Excise Wed, 11 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107161