https://www.taxtmi.com/caselaws?id=342773 Exemption under Notification No. 6/2002-C.E. applied only where the specified parts were consumed within the factory of production for manufacture of the exempt goods. Conveyor belt systems cleared to other units did not meet the captive consumption condition, so the plain wording of the notification could not be ignored or expanded. The exemption was therefore unavailable, and the demand was upheld. en-us Tue, 09 May 2017 00:00:00 +0530 Thu, 11 May 2017 07:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342773 Exemption under Notification No. 6/2002-C.E. applied only where the specified parts were consumed within the factory of production for manufacture of the exempt goods. Conveyor belt systems cleared to other units did not meet the captive consumption condition, so the plain wording of the notification could not be ignored or expanded. The exemption was therefore unavailable, and the demand was upheld. Case-Laws Central Excise Tue, 09 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342773