https://www.taxtmi.com/caselaws?id=357574 Untrimmed brass sheets and circles used captively in making utensils and handicrafts were treated as attracting nil central excise duty because brass goods under Heading 7409 meant for such manufacture fall within the nil-rate position affirmed by the Supreme Court. As the goods were undisputedly used in that manufacture, they were not liable to duty, and the separate question of captive consumption exemption under Notification No. 67/1995 did not arise. The Revenue's challenge therefore failed. en-us Mon, 08 Jan 2018 00:00:00 +0530 Mon, 26 Mar 2018 08:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357574 Untrimmed brass sheets and circles used captively in making utensils and handicrafts were treated as attracting nil central excise duty because brass goods under Heading 7409 meant for such manufacture fall within the nil-rate position affirmed by the Supreme Court. As the goods were undisputedly used in that manufacture, they were not liable to duty, and the separate question of captive consumption exemption under Notification No. 67/1995 did not arise. The Revenue's challenge therefore failed. Case-Laws Central Excise Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357574