https://www.taxtmi.com/caselaws?id=337205 Captively used stampers in CD manufacture were treated as capital goods falling under Chapter 85, not as inputs, so they qualified for exemption under Notification No. 67/95-CE. The disqualification linked to manufacture of exempt final products was held to apply to inputs, not to captively used capital goods, and the benefit of the notification was not lost merely because the finished CDs were exempt. The denial of exemption was therefore unsustainable. en-us Thu, 01 Dec 2016 00:00:00 +0530 Thu, 05 Jan 2017 09:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337205 Captively used stampers in CD manufacture were treated as capital goods falling under Chapter 85, not as inputs, so they qualified for exemption under Notification No. 67/95-CE. The disqualification linked to manufacture of exempt final products was held to apply to inputs, not to captively used capital goods, and the benefit of the notification was not lost merely because the finished CDs were exempt. The denial of exemption was therefore unsustainable. Case-Laws Central Excise Thu, 01 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337205