https://www.taxtmi.com/caselaws?id=233327 The Tribunal held that excise duty applies only to skimmed milk powder intended for sale, not for captive use, supported by the relevant tariff entry and subsequent exemption notification. The appeal was allowed, rejecting the demand for duty on retained skimmed milk powder used for regeneration during lean season. The distinction between packaging for captive use and sale, along with industry practices, played a vital role in the Tribunal's decision. en-us Fri, 23 Mar 2012 00:00:00 +0530 Sat, 27 Apr 2013 11:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233327 The Tribunal held that excise duty applies only to skimmed milk powder intended for sale, not for captive use, supported by the relevant tariff entry and subsequent exemption notification. The appeal was allowed, rejecting the demand for duty on retained skimmed milk powder used for regeneration during lean season. The distinction between packaging for captive use and sale, along with industry practices, played a vital role in the Tribunal's decision. Case-Laws Central Excise Fri, 23 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233327