https://www.taxtmi.com/highlights?id=55988 Clandestine removal - finished goods found short during the stock taking - since these were captively consumed they were exempt from duty under notification 67/95-CE dated 16.03.1995. The Commissioner’s finding that the exemption does not apply to ‘finished goods’ is legally not sustainable because of the specific definition of ‘inputs’ in the said notification which covers virtually all excisable goods including the goods manufactured by the appellants. - AT en-us Tue, 22 Dec 2020 14:09:26 +0530 Tue, 22 Dec 2020 14:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55988 Clandestine removal - finished goods found short during the stock taking - since these were captively consumed they were exempt from duty under notification 67/95-CE dated 16.03.1995. The Commissioner’s finding that the exemption does not apply to ‘finished goods’ is legally not sustainable because of the specific definition of ‘inputs’ in the said notification which covers virtually all excisable goods including the goods manufactured by the appellants. - AT Highlights Central Excise Tue, 22 Dec 2020 14:09:26 +0530 https://www.taxtmi.com/highlights?id=55988