https://www.taxtmi.com/caselaws?id=115474 Imported inputs used in a factory for manufacture of final products were held outside the scope of Notification No. 217/86-C.E. because the exemption applied only to inputs manufactured in the same factory and captively consumed there. The analysis distinguished imported goods from factory-produced inputs and treated mere use in the factory as insufficient to satisfy the notification's condition of captive consumption. A prior Supreme Court ruling on countervailing duty and a different notification was found inapposite because the present exemption was expressly limited to factory-manufactured inputs. The result was that the exemption could not be extended to imported inputs. en-us Wed, 08 Jun 2005 00:00:00 +0530 Tue, 29 May 2012 18:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115474 Imported inputs used in a factory for manufacture of final products were held outside the scope of Notification No. 217/86-C.E. because the exemption applied only to inputs manufactured in the same factory and captively consumed there. The analysis distinguished imported goods from factory-produced inputs and treated mere use in the factory as insufficient to satisfy the notification's condition of captive consumption. A prior Supreme Court ruling on countervailing duty and a different notification was found inapposite because the present exemption was expressly limited to factory-manufactured inputs. The result was that the exemption could not be extended to imported inputs. Case-Laws Customs Wed, 08 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115474