https://www.taxtmi.com/caselaws?id=166914 For conditional central excise exemption, "use" in the factory was treated as captive consumption or consumption that exhausts the goods; steam that was first used internally but later supplied to other units did not satisfy that requirement, so the exemption was unavailable. On limitation, disclosure in the classification list of medium-pressure and low-pressure steam and its supply to neighbouring industries was treated as substantial, making Rule 10A inapplicable and bringing the demand within Rule 10. The demand was therefore enforceable only for the period falling within one year before the show cause notice, with the earlier period time-barred. en-us Fri, 09 Mar 1984 00:00:00 +0530 Wed, 12 Nov 2014 12:43:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166914 For conditional central excise exemption, "use" in the factory was treated as captive consumption or consumption that exhausts the goods; steam that was first used internally but later supplied to other units did not satisfy that requirement, so the exemption was unavailable. On limitation, disclosure in the classification list of medium-pressure and low-pressure steam and its supply to neighbouring industries was treated as substantial, making Rule 10A inapplicable and bringing the demand within Rule 10. The demand was therefore enforceable only for the period falling within one year before the show cause notice, with the earlier period time-barred. Case-Laws Central Excise Fri, 09 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166914