https://www.taxtmi.com/caselaws?id=126613 Notification No. 67/95-C.E. was confined to basic excise duty on inputs and capital goods used within the factory and did not extend to additional excise duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. However, the demand on captively consumed intermediate goods failed on the facts because the duty was revenue neutral: any duty paid at the intermediate stage would have been immediately available as credit and the final product had already borne a higher duty through PLA. Interest was also not leviable, as the statute contained no specific provision authorising interest on the additional excise duty demand. en-us Mon, 20 Apr 2009 00:00:00 +0530 Mon, 24 Jul 2017 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126613 Notification No. 67/95-C.E. was confined to basic excise duty on inputs and capital goods used within the factory and did not extend to additional excise duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. However, the demand on captively consumed intermediate goods failed on the facts because the duty was revenue neutral: any duty paid at the intermediate stage would have been immediately available as credit and the final product had already borne a higher duty through PLA. Interest was also not leviable, as the statute contained no specific provision authorising interest on the additional excise duty demand. Case-Laws Central Excise Mon, 20 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126613