https://www.taxtmi.com/caselaws?id=466785 Steel HR plates and sheets captively consumed for fabrication of structures supporting an integrated steel plant's expansion were treated as eligible for exemption under Notification No. 67/1995-C.E. The applicable principle was that steel items used to fabricate structures supporting plant and machinery, and structures embedded in the earth for installation of capital goods, qualify when used in relation to the manufacturing facility. Earlier departmental reliance on a reversed view could not displace later binding decisions recognising such captive use. The records also supported accounting and actual use in plant expansion, so the duty demand was not sustainable and consequential relief followed. en-us Fri, 05 Jul 2024 00:00:00 +0530 Fri, 20 Feb 2026 08:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466785 Steel HR plates and sheets captively consumed for fabrication of structures supporting an integrated steel plant's expansion were treated as eligible for exemption under Notification No. 67/1995-C.E. The applicable principle was that steel items used to fabricate structures supporting plant and machinery, and structures embedded in the earth for installation of capital goods, qualify when used in relation to the manufacturing facility. Earlier departmental reliance on a reversed view could not displace later binding decisions recognising such captive use. The records also supported accounting and actual use in plant expansion, so the duty demand was not sustainable and consequential relief followed. Case-Laws Central Excise Fri, 05 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466785