https://www.taxtmi.com/caselaws?id=167571 Returned platinum sheets from a secondary manufacturer qualified for captive use free of duty under Rule 56C(2) because the relevant inquiry was directed to the returned intermediate goods, not the finished bushings. The finished bushings were separately eligible for exemption under Notification No. 118/75-C.E. when assessed in the assessee's factory. Rule 56C and the notification were not mutually exclusive; the rule governed movement and captive use, while the notification granted substantive exemption, and both could operate together. The bushings were also treated as manufactured by the assessee's factory despite part of the remaking process being done by the secondary manufacturer, as the assessee performed the substantial remaining operations. en-us Fri, 26 Jul 1985 00:00:00 +0530 Wed, 24 Dec 2014 17:59:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167571 Returned platinum sheets from a secondary manufacturer qualified for captive use free of duty under Rule 56C(2) because the relevant inquiry was directed to the returned intermediate goods, not the finished bushings. The finished bushings were separately eligible for exemption under Notification No. 118/75-C.E. when assessed in the assessee's factory. Rule 56C and the notification were not mutually exclusive; the rule governed movement and captive use, while the notification granted substantive exemption, and both could operate together. The bushings were also treated as manufactured by the assessee's factory despite part of the remaking process being done by the secondary manufacturer, as the assessee performed the substantial remaining operations. Case-Laws Central Excise Fri, 26 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167571