https://www.taxtmi.com/caselaws?id=342656 Exemption under Notification No. 6/2002-CE was confined to parts consumed within the factory of production for manufacture of the specified goods, and an exemption notification had to be applied strictly according to its terms. Because the parts were cleared to other units and were not shown to have been captively consumed in the appellant's factory, the statutory condition was not satisfied. The exemption was therefore unavailable, and the demand was sustainable. en-us Mon, 08 May 2017 00:00:00 +0530 Tue, 30 May 2017 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342656 Exemption under Notification No. 6/2002-CE was confined to parts consumed within the factory of production for manufacture of the specified goods, and an exemption notification had to be applied strictly according to its terms. Because the parts were cleared to other units and were not shown to have been captively consumed in the appellant's factory, the statutory condition was not satisfied. The exemption was therefore unavailable, and the demand was sustainable. Case-Laws Central Excise Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342656