https://www.taxtmi.com/caselaws?id=306142 Goods consumed within the factory in the manufacture of excisable goods were held eligible for exemption under Notification No. 67/95-CE, because the goods were not physically cleared from the factory and no contrary evidence showed that duty had to be demanded on their in-factory use; the demand on that part was set aside. For goods cleared to another unit, the plea of revenue neutrality was rejected for want of material showing their subsequent use or credit availability, and the clear duty demand supported invocation of the extended period; the demand and penalty on those clearances were sustained. en-us Mon, 10 Jan 2022 00:00:00 +0530 Thu, 12 Jan 2023 21:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306142 Goods consumed within the factory in the manufacture of excisable goods were held eligible for exemption under Notification No. 67/95-CE, because the goods were not physically cleared from the factory and no contrary evidence showed that duty had to be demanded on their in-factory use; the demand on that part was set aside. For goods cleared to another unit, the plea of revenue neutrality was rejected for want of material showing their subsequent use or credit availability, and the clear duty demand supported invocation of the extended period; the demand and penalty on those clearances were sustained. Case-Laws Central Excise Mon, 10 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306142