https://www.taxtmi.com/caselaws?id=363368 A conditional, quantity-based exemption for the final product does not amount to a complete exemption or nil rate of duty, so it does not bar captive consumption exemption under Notification No. 67/1995-CE. Because the benefit under Notification No. 4/2006-CE applied only up to a prescribed clearance limit, the final product remained dutiable in law and the captive consumption exemption was available. The Tribunal followed prior precedent and sustained relief to the assessee, with the Revenue's challenge failing. en-us Thu, 10 May 2018 00:00:00 +0530 Thu, 12 Jul 2018 08:30:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363368 A conditional, quantity-based exemption for the final product does not amount to a complete exemption or nil rate of duty, so it does not bar captive consumption exemption under Notification No. 67/1995-CE. Because the benefit under Notification No. 4/2006-CE applied only up to a prescribed clearance limit, the final product remained dutiable in law and the captive consumption exemption was available. The Tribunal followed prior precedent and sustained relief to the assessee, with the Revenue's challenge failing. Case-Laws Central Excise Thu, 10 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363368