https://www.taxtmi.com/caselaws?id=333714 Duty was upheld on in-house manufactured parts, components and sub-assemblies captively used to make exempt SRGMs, because Notification No. 67/95-CE was held inapplicable on these facts. The complete SRGMs cleared by the assessee were at nil rate, but that did not extend captive exemption to the manufactured items used in their assembly. Bought-out imported items and SRGMs imported in CKD condition were treated separately, and the original authority was left free to verify the correctness of duty already paid from the records. The core tax position on captive inputs used for an exempt final product remained unchanged. en-us Tue, 04 Oct 2016 00:00:00 +0530 Thu, 06 Apr 2017 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333714 Duty was upheld on in-house manufactured parts, components and sub-assemblies captively used to make exempt SRGMs, because Notification No. 67/95-CE was held inapplicable on these facts. The complete SRGMs cleared by the assessee were at nil rate, but that did not extend captive exemption to the manufactured items used in their assembly. Bought-out imported items and SRGMs imported in CKD condition were treated separately, and the original authority was left free to verify the correctness of duty already paid from the records. The core tax position on captive inputs used for an exempt final product remained unchanged. Case-Laws Central Excise Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333714