https://www.taxtmi.com/caselaws?id=333845 Skimmed milk powder, branded butter and branded ghee consumed within the factory as inputs for regeneration of milk were held not liable to central excise duty. Notification No. 67/95 contained no exception for captive consumption, and Notification No. 8/98 treated specified captive clearances as exempt from excise duty. The fact that the goods were packed in unit containers did not change their exempt character because they were not cleared for sale but used captively within the factory. The Revenue's appeal therefore failed. en-us Wed, 21 Sep 2016 00:00:00 +0530 Tue, 30 Jan 2018 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333845 Skimmed milk powder, branded butter and branded ghee consumed within the factory as inputs for regeneration of milk were held not liable to central excise duty. Notification No. 67/95 contained no exception for captive consumption, and Notification No. 8/98 treated specified captive clearances as exempt from excise duty. The fact that the goods were packed in unit containers did not change their exempt character because they were not cleared for sale but used captively within the factory. The Revenue's appeal therefore failed. Case-Laws Central Excise Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333845