https://www.taxtmi.com/caselaws?id=796136 Captively consumed shop-floor equipment, including trolleys, lifting tackles, trailers, cabinets, workbenches, racks and tables, qualifies for exemption under Notification No. 67/95-C.E. where it is used in or in relation to manufacture, is classifiable under Chapter 94, and is not within an excluded category. An operative prior determination on the identical issue must be followed under judicial discipline. The denial of captive-consumption exemption therefore could not sustain the central excise duty demand. The eight-day delay in filing the appeal also fell within the condonable period before the Commissioner (Appeals). en-us Mon, 20 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796136 Captively consumed shop-floor equipment, including trolleys, lifting tackles, trailers, cabinets, workbenches, racks and tables, qualifies for exemption under Notification No. 67/95-C.E. where it is used in or in relation to manufacture, is classifiable under Chapter 94, and is not within an excluded category. An operative prior determination on the identical issue must be followed under judicial discipline. The denial of captive-consumption exemption therefore could not sustain the central excise duty demand. The eight-day delay in filing the appeal also fell within the condonable period before the Commissioner (Appeals). Case-Laws Central Excise Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796136