https://www.taxtmi.com/caselaws?id=114832 An exemption under Notification No. 3/2001-C.E. was denied because the condition in List 5 required the parts to be consumed within the factory of production, and PPE blades cleared to a project site did not meet that requirement. The duty demand was therefore upheld. Although the confirmation of duty survived, the penalty equal to duty was found excessive on the facts and was reduced to a nominal amount of Rs. 2,000. en-us Thu, 16 Dec 2004 00:00:00 +0530 Mon, 21 May 2012 15:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114832 An exemption under Notification No. 3/2001-C.E. was denied because the condition in List 5 required the parts to be consumed within the factory of production, and PPE blades cleared to a project site did not meet that requirement. The duty demand was therefore upheld. Although the confirmation of duty survived, the penalty equal to duty was found excessive on the facts and was reduced to a nominal amount of Rs. 2,000. Case-Laws Central Excise Thu, 16 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114832