https://www.taxtmi.com/caselaws?id=246471 Notification No. 67/95-C.E. grants captive-input exemption only where goods manufactured in a factory are used within that factory in or in relation to the manufacture of the final product. On the stated facts, the coolant was cleared in pouches as a separate product and was not used as an input in the manufacture of engine oil, so the exemption was unavailable. A penalty was also sustained because the declaration was filed despite knowledge that the coolant was not being so used, indicating an intent to evade duty. The demand and penalty were upheld. en-us Wed, 16 May 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246471 Notification No. 67/95-C.E. grants captive-input exemption only where goods manufactured in a factory are used within that factory in or in relation to the manufacture of the final product. On the stated facts, the coolant was cleared in pouches as a separate product and was not used as an input in the manufacture of engine oil, so the exemption was unavailable. A penalty was also sustained because the declaration was filed despite knowledge that the coolant was not being so used, indicating an intent to evade duty. The demand and penalty were upheld. Case-Laws Central Excise Wed, 16 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246471