https://www.taxtmi.com/caselaws?id=3736 Exemption under Notification No. 6/2002 was confined to parts consumed within the factory of production for manufacture of the specified goods. The goods were cleared to other units and not used as captive consumables in the appellants' factory, so the statutory condition was not met. An exemption notification must be applied strictly according to its terms, and the benefit could not be extended merely because the parts were intended for use in non-conventional energy devices elsewhere. The exemption was therefore denied, and the demand and penalty were upheld. en-us Fri, 26 Oct 2007 00:00:00 +0530 Fri, 25 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3736 Exemption under Notification No. 6/2002 was confined to parts consumed within the factory of production for manufacture of the specified goods. The goods were cleared to other units and not used as captive consumables in the appellants' factory, so the statutory condition was not met. An exemption notification must be applied strictly according to its terms, and the benefit could not be extended merely because the parts were intended for use in non-conventional energy devices elsewhere. The exemption was therefore denied, and the demand and penalty were upheld. Case-Laws Central Excise Fri, 26 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3736