https://www.taxtmi.com/caselaws?id=122602 Goods used within the factory for repairing and relining furnaces and kilns were treated as having nexus with manufacture under Notification No. 217/86-C.E., because they were used in or in relation to the production process; the exemption was therefore available. However, removal of goods from the bonded store room without proper accounting and intimation constituted a procedural lapse justifying penalty, though the penalty was reduced as excessive. The duty demand was set aside and the penalty was sustained only to the extent of the reduced amount. en-us Thu, 07 Jun 2007 00:00:00 +0530 Tue, 14 Aug 2012 18:19:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122602 Goods used within the factory for repairing and relining furnaces and kilns were treated as having nexus with manufacture under Notification No. 217/86-C.E., because they were used in or in relation to the production process; the exemption was therefore available. However, removal of goods from the bonded store room without proper accounting and intimation constituted a procedural lapse justifying penalty, though the penalty was reduced as excessive. The duty demand was set aside and the penalty was sustained only to the extent of the reduced amount. Case-Laws Central Excise Thu, 07 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122602