https://www.taxtmi.com/caselaws?id=50128 Jigs and fixtures are treated as excisable goods if they are capable of sale, even where manufactured to specification and used for internal operations; actual sale is unnecessary. Exemption under Notification No. 220/86-C.E. applies only where the goods are manufactured in a factory and intended for use in that same factory, so removal to job workers defeats the condition and strict compliance is required. For limitation, mere filing of a licence application did not amount to full disclosure of manufacture and clearance, and the absence of classification lists and statutory records justified the extended period; the penalty was reduced only in quantum. en-us Tue, 26 Sep 2000 00:00:00 +0530 Thu, 19 Aug 2010 18:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50128 Jigs and fixtures are treated as excisable goods if they are capable of sale, even where manufactured to specification and used for internal operations; actual sale is unnecessary. Exemption under Notification No. 220/86-C.E. applies only where the goods are manufactured in a factory and intended for use in that same factory, so removal to job workers defeats the condition and strict compliance is required. For limitation, mere filing of a licence application did not amount to full disclosure of manufacture and clearance, and the absence of classification lists and statutory records justified the extended period; the penalty was reduced only in quantum. Case-Laws Central Excise Tue, 26 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50128