https://www.taxtmi.com/caselaws?id=51792 Notification No. 67/95-C.E. exemption extends to goods or captive-use inputs consumed within a factory where they are used in or in relation to manufacture through an intermediate-product chain. Refractory materials and products used to produce an intermediate product that is subsequently consumed in manufacturing the final product satisfy this requirement. Where central excise duty is paid before issuance of a show cause notice, penalty under Section 11AC of the Central Excise Act and Rule 173Q of the Central Excise Rules is not sustainable on the stated footing, and no separate interest liability remains. 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 Notification No. 67/95-C.E. exemption extends to goods or captive-use inputs consumed within a factory where they are used in or in relation to manufacture through an intermediate-product chain. Refractory materials and products used to produce an intermediate product that is subsequently consumed in manufacturing the final product satisfy this requirement. Where central excise duty is paid before issuance of a show cause notice, penalty under Section 11AC of the Central Excise Act and Rule 173Q of the Central Excise Rules is not sustainable on the stated footing, and no separate interest liability remains. Case-Laws Central Excise Wed, 13 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51792