https://www.taxtmi.com/caselaws?id=339339 Notification No. 67/95-CE was treated as applicable to seats manufactured and consumed captively in the course of body-building of motor vehicles where duty was paid on the finished body-built vehicles. The analysis states that captive manufacture of the seats formed part of the fabrication activity covered by Rule 57F(3)/(4) of the Central Excise Rules, and that separate duty on the intermediate seats was not warranted when the final vehicles had already suffered duty and no revenue loss arose. On that basis, the duty demand on the captive seats was considered unsustainable. en-us Thu, 03 Nov 2016 00:00:00 +0530 Fri, 24 Feb 2017 18:17:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339339 Notification No. 67/95-CE was treated as applicable to seats manufactured and consumed captively in the course of body-building of motor vehicles where duty was paid on the finished body-built vehicles. The analysis states that captive manufacture of the seats formed part of the fabrication activity covered by Rule 57F(3)/(4) of the Central Excise Rules, and that separate duty on the intermediate seats was not warranted when the final vehicles had already suffered duty and no revenue loss arose. On that basis, the duty demand on the captive seats was considered unsustainable. Case-Laws Central Excise Thu, 03 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339339