https://www.taxtmi.com/caselaws?id=51792 Goods consumed within the factory, including materials used through an intermediate-product chain, may qualify as used in or in relation to manufacture for purposes of Notification No. 67/95-C.E., and the exemption was available on that basis. Where duty had already been paid before issuance of the show cause notice, penalty under Section 11AC of the Central Excise Act, 1944 and Rule 173Q of the Central Excise Rules, 1944 was not sustainable, and no separate interest liability survived on the reasoning adopted. The article therefore states that captive-use inputs and intermediate products can fall within the exemption, while prior discharge of duty negates consequential penal and interest demands. en-us Wed, 13 Nov 2002 00:00:00 +0530 Tue, 30 Sep 2025 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51792 Goods consumed within the factory, including materials used through an intermediate-product chain, may qualify as used in or in relation to manufacture for purposes of Notification No. 67/95-C.E., and the exemption was available on that basis. Where duty had already been paid before issuance of the show cause notice, penalty under Section 11AC of the Central Excise Act, 1944 and Rule 173Q of the Central Excise Rules, 1944 was not sustainable, and no separate interest liability survived on the reasoning adopted. The article therefore states that captive-use inputs and intermediate products can fall within the exemption, while prior discharge of duty negates consequential penal and interest demands. Case-Laws Central Excise Wed, 13 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51792