https://www.taxtmi.com/caselaws?id=124426 Captive consumption exemption under Notification No. 67/95-CE was available for a control panel used in manufacturing an automatic waste evacuation system cleared in CKD condition and assembled at the buyer's site. The Revenue argued that the panel lost its captive-use character because integration occurred only after removal from the factory, but the system had already been accepted as manufactured in the assessee's factory and removed on payment of duty. On that basis, the control panel was treated as captively consumed for manufacture of the dutiable final product, and the exemption claim succeeded. en-us Thu, 31 Jul 2008 00:00:00 +0530 Thu, 31 Aug 2017 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124426 Captive consumption exemption under Notification No. 67/95-CE was available for a control panel used in manufacturing an automatic waste evacuation system cleared in CKD condition and assembled at the buyer's site. The Revenue argued that the panel lost its captive-use character because integration occurred only after removal from the factory, but the system had already been accepted as manufactured in the assessee's factory and removed on payment of duty. On that basis, the control panel was treated as captively consumed for manufacture of the dutiable final product, and the exemption claim succeeded. Case-Laws Central Excise Thu, 31 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124426