https://www.taxtmi.com/caselaws?id=52775 Captively used lead sheets and wires for lining and relining storage tanks were treated as goods used in or in relation to manufacture because the tanks formed part of the production chain and the lining had to be periodically replaced due to corrosion. On that basis, the exemption under Notification No. 67/95-C.E. was held applicable to the captive consumption of those materials. en-us Thu, 15 Apr 2004 00:00:00 +0530 Thu, 07 Oct 2010 16:44:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52775 Captively used lead sheets and wires for lining and relining storage tanks were treated as goods used in or in relation to manufacture because the tanks formed part of the production chain and the lining had to be periodically replaced due to corrosion. On that basis, the exemption under Notification No. 67/95-C.E. was held applicable to the captive consumption of those materials. Case-Laws Central Excise Thu, 15 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52775