https://www.taxtmi.com/caselaws?id=3278 Broken biscuits reused in the manufacture of fresh biscuits were treated as captively consumed goods and, on that basis, fell within the captive consumption exemption under Notification No. 67/95. The factual finding rested on the Director's statement and maintained records showing reuse from 1 April 1996 onwards. The objection that records were not properly maintained was regarded as merely technical and insufficient to displace the factual conclusion. No substantial question of law was found to arise on the record. en-us Thu, 01 Nov 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3278 Broken biscuits reused in the manufacture of fresh biscuits were treated as captively consumed goods and, on that basis, fell within the captive consumption exemption under Notification No. 67/95. The factual finding rested on the Director's statement and maintained records showing reuse from 1 April 1996 onwards. The objection that records were not properly maintained was regarded as merely technical and insufficient to displace the factual conclusion. No substantial question of law was found to arise on the record. Case-Laws Central Excise Thu, 01 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3278