https://www.taxtmi.com/caselaws?id=116433 Notification No. 67/95-C.E. applies only where captive inputs are used to manufacture dutiable final products cleared on payment of duty. Re-processed granules made from captive waste and scrap were cleared at nil rate under Notification No. 131/95-C.E., so they could not be treated as goods cleared on payment of duty. The contention that a nil rate of duty was equivalent to duty payment was rejected, and the exemption under Notification No. 67/95-C.E. was therefore unavailable for the captive waste and scrap. en-us Thu, 10 Mar 2005 00:00:00 +0530 Tue, 12 Jun 2012 15:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116433 Notification No. 67/95-C.E. applies only where captive inputs are used to manufacture dutiable final products cleared on payment of duty. Re-processed granules made from captive waste and scrap were cleared at nil rate under Notification No. 131/95-C.E., so they could not be treated as goods cleared on payment of duty. The contention that a nil rate of duty was equivalent to duty payment was rejected, and the exemption under Notification No. 67/95-C.E. was therefore unavailable for the captive waste and scrap. Case-Laws Central Excise Thu, 10 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116433