https://www.taxtmi.com/caselaws?id=166826 Captive consumption within the producing factory was treated as removal for home consumption under Notification No. 44/82. The expression "home consumption" was read in its ordinary sense, as consumption within the country, and the absence of any express exclusion for captively consumed goods was significant because the notification did not mirror the wording used in Notification No. 80/80. In light of amended Rules 9 and 49, read with the retrospective amendment in Section 51 of the Finance Act, 1982, goods consumed in the factory were regarded as removed from the place of manufacture, so exemption was denied. en-us Thu, 13 Oct 1983 00:00:00 +0530 Fri, 07 Nov 2014 11:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166826 Captive consumption within the producing factory was treated as removal for home consumption under Notification No. 44/82. The expression "home consumption" was read in its ordinary sense, as consumption within the country, and the absence of any express exclusion for captively consumed goods was significant because the notification did not mirror the wording used in Notification No. 80/80. In light of amended Rules 9 and 49, read with the retrospective amendment in Section 51 of the Finance Act, 1982, goods consumed in the factory were regarded as removed from the place of manufacture, so exemption was denied. Case-Laws Central Excise Thu, 13 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166826