https://www.taxtmi.com/caselaws?id=357128 Brass sheets and circles used in making utensils and handicrafts were treated as brass goods under Heading 7409 attracting nil Central Excise duty. On that basis, captive-consumption relief under Notification No. 67/1995 did not arise because the final use itself was nil-rated. The CESTAT noted the controlling Supreme Court ruling and held that the goods were not exigible to duty, so the Revenue's challenge to the exemption claim failed. en-us Thu, 18 Jan 2018 00:00:00 +0530 Mon, 19 Mar 2018 07:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357128 Brass sheets and circles used in making utensils and handicrafts were treated as brass goods under Heading 7409 attracting nil Central Excise duty. On that basis, captive-consumption relief under Notification No. 67/1995 did not arise because the final use itself was nil-rated. The CESTAT noted the controlling Supreme Court ruling and held that the goods were not exigible to duty, so the Revenue's challenge to the exemption claim failed. Case-Laws Central Excise Thu, 18 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357128