https://www.taxtmi.com/caselaws?id=112306 Gas allowed to escape into the atmosphere during pipeline flushing and cleaning was not treated as captively consumed in the manufacture of a final product. The exemption under Notification No. 67/95-C.E. applies only to goods actually used within the factory as inputs in the manufacture of another product, and mere technical necessity for flushing did not convert escaped gas into captive consumption. The cited circular and precedents were found factually distinguishable. The exemption was therefore unavailable, and the denial of exemption was upheld. en-us Thu, 03 Jun 2004 00:00:00 +0530 Fri, 27 Apr 2012 15:43:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112306 Gas allowed to escape into the atmosphere during pipeline flushing and cleaning was not treated as captively consumed in the manufacture of a final product. The exemption under Notification No. 67/95-C.E. applies only to goods actually used within the factory as inputs in the manufacture of another product, and mere technical necessity for flushing did not convert escaped gas into captive consumption. The cited circular and precedents were found factually distinguishable. The exemption was therefore unavailable, and the denial of exemption was upheld. Case-Laws Central Excise Thu, 03 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112306