https://www.taxtmi.com/caselaws?id=266990 Notification No. 67/95-C.E. exempted capital goods manufactured in a factory and used within the factory of production. The Tribunal held that the impugned goods, treated as capital goods under Chapter 84, qualified for the exemption because they were used in the relevant factory through the manufacturing arrangement adopted. It further held that the exemption could be claimed at the appellate stage and that the issue was covered by an earlier decision approved by the Supreme Court. On that basis, the duty demand and penalty could not survive. en-us Thu, 13 Aug 2015 00:00:00 +0530 Thu, 25 Feb 2016 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266990 Notification No. 67/95-C.E. exempted capital goods manufactured in a factory and used within the factory of production. The Tribunal held that the impugned goods, treated as capital goods under Chapter 84, qualified for the exemption because they were used in the relevant factory through the manufacturing arrangement adopted. It further held that the exemption could be claimed at the appellate stage and that the issue was covered by an earlier decision approved by the Supreme Court. On that basis, the duty demand and penalty could not survive. Case-Laws Central Excise Thu, 13 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266990