https://www.taxtmi.com/caselaws?id=51773 Notification No. 67/95-C.E. was treated as unavailable for iron and steel structures used captively, because the structures were not shown to be components, parts, or accessories of machinery covered under Rule 57Q and Chapter 73 goods were not within the claimed exemption framework. On that basis, the duty demand was sustained. The penalty, however, was viewed as excessive on the facts and was reduced, with only partial relief granted to the assessee. en-us Tue, 10 Dec 2002 00:00:00 +0530 Tue, 28 Sep 2010 11:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51773 Notification No. 67/95-C.E. was treated as unavailable for iron and steel structures used captively, because the structures were not shown to be components, parts, or accessories of machinery covered under Rule 57Q and Chapter 73 goods were not within the claimed exemption framework. On that basis, the duty demand was sustained. The penalty, however, was viewed as excessive on the facts and was reduced, with only partial relief granted to the assessee. Case-Laws Central Excise Tue, 10 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51773