https://www.taxtmi.com/caselaws?id=42350 Captively consumed goods were not excluded from aggregate clearances under Notification No. 80/80-C.E. because Explanation V applied only where the inputs and finished goods fell under the same tariff item. The goods used in manufacture were treated as electric motors, while the finished products were power-driven pumps under a different tariff item, so the exclusion could not be claimed. The challenge to that factual classification was not entertained, and the goods were treated as capable of clearance once manufacture was complete. The pleas of estoppel against the excise authorities and non-recovery from constituents were rejected, and the exemption was unavailable on the facts found. en-us Tue, 15 Nov 1988 00:00:00 +0530 Wed, 20 May 2026 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42350 Captively consumed goods were not excluded from aggregate clearances under Notification No. 80/80-C.E. because Explanation V applied only where the inputs and finished goods fell under the same tariff item. The goods used in manufacture were treated as electric motors, while the finished products were power-driven pumps under a different tariff item, so the exclusion could not be claimed. The challenge to that factual classification was not entertained, and the goods were treated as capable of clearance once manufacture was complete. The pleas of estoppel against the excise authorities and non-recovery from constituents were rejected, and the exemption was unavailable on the facts found. Case-Laws Central Excise Tue, 15 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42350