https://www.taxtmi.com/caselaws?id=110204 Captive consumption exemption under Notification No. 67/95-C.E. was available where plastic waste and scrap were converted into granules and those granules were then used in the manufacture of dutiable tubes and pipes. Indirect or intermediate use in the production of the final dutiable goods was sufficient, and the exemption could be denied only if the granules were removed as such from the factory while remaining exempt. On these facts, the scrap formed part of the manufacturing chain for duty-paid final products, so denial of the notification benefit was not justified and the duty demand and penalties could not be sustained. en-us Thu, 13 Nov 2003 00:00:00 +0530 Sat, 14 Apr 2012 11:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110204 Captive consumption exemption under Notification No. 67/95-C.E. was available where plastic waste and scrap were converted into granules and those granules were then used in the manufacture of dutiable tubes and pipes. Indirect or intermediate use in the production of the final dutiable goods was sufficient, and the exemption could be denied only if the granules were removed as such from the factory while remaining exempt. On these facts, the scrap formed part of the manufacturing chain for duty-paid final products, so denial of the notification benefit was not justified and the duty demand and penalties could not be sustained. Case-Laws Central Excise Thu, 13 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110204