https://www.taxtmi.com/caselaws?id=52538 Duty-paid inputs used to manufacture captively consumed capital goods exempt under Notification No. 67/95-CX. were not treated as inputs used in the assessee's dutiable final products. The capital goods were a distinct intermediate product, not the finished goods cleared from the factory, and their later use in manufacturing dutiable products did not convert the original inputs into inputs used directly for those final products. Once the inputs were transformed into capital goods, they could no longer be regarded as remaining in the same form for the cleared final products. The claim for such treatment was rejected. en-us Tue, 16 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 13:42:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52538 Duty-paid inputs used to manufacture captively consumed capital goods exempt under Notification No. 67/95-CX. were not treated as inputs used in the assessee's dutiable final products. The capital goods were a distinct intermediate product, not the finished goods cleared from the factory, and their later use in manufacturing dutiable products did not convert the original inputs into inputs used directly for those final products. Once the inputs were transformed into capital goods, they could no longer be regarded as remaining in the same form for the cleared final products. The claim for such treatment was rejected. Case-Laws Central Excise Tue, 16 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52538