https://www.taxtmi.com/caselaws?id=240506 A person who supplies the materials, drawings, specifications and consumables, and controls fabrication carried out in its own premises through hired labour, is treated as the manufacturer of the racks and trolleys for excise purposes. The racks and trolleys were also eligible for captive-consumption exemption under Notification No. 67/95-CE because they were inputs used in the manufacture of notified final products, and the record did not show exclusive use in relation to excluded Chapter 55 goods. The demand and penalty were therefore not sustainable, and the exemption claim was accepted. en-us Fri, 27 Sep 2013 00:00:00 +0530 Sat, 30 Aug 2014 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240506 A person who supplies the materials, drawings, specifications and consumables, and controls fabrication carried out in its own premises through hired labour, is treated as the manufacturer of the racks and trolleys for excise purposes. The racks and trolleys were also eligible for captive-consumption exemption under Notification No. 67/95-CE because they were inputs used in the manufacture of notified final products, and the record did not show exclusive use in relation to excluded Chapter 55 goods. The demand and penalty were therefore not sustainable, and the exemption claim was accepted. Case-Laws Central Excise Fri, 27 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240506