https://www.taxtmi.com/caselaws?id=325765 Notification No. 217/86 extended to gauges consumed captively within the factory because the exclusion for machines, tools and similar items depends on whether the item is specifically covered by the exclusionary language and on its direct role in production or processing; the gauges were found eligible for exemption. The refund claim nevertheless failed because unjust enrichment applies even to duty paid on captive consumption and duty paid under protest, and the assessee did not produce records proving that the duty burden had not been passed on; a chartered accountant's certificate alone was insufficient, especially where it recorded the duty as expenditure. Partial relief was therefore confined to the exemption issue. en-us Thu, 10 Mar 2016 00:00:00 +0530 Mon, 17 Oct 2016 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325765 Notification No. 217/86 extended to gauges consumed captively within the factory because the exclusion for machines, tools and similar items depends on whether the item is specifically covered by the exclusionary language and on its direct role in production or processing; the gauges were found eligible for exemption. The refund claim nevertheless failed because unjust enrichment applies even to duty paid on captive consumption and duty paid under protest, and the assessee did not produce records proving that the duty burden had not been passed on; a chartered accountant's certificate alone was insufficient, especially where it recorded the duty as expenditure. Partial relief was therefore confined to the exemption issue. Case-Laws Central Excise Thu, 10 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325765