https://www.taxtmi.com/caselaws?id=54055 Container handles used in packing paints were treated as eligible for exemption under Notification No. 67/95-C.E. because the handles were captively consumed in the manufacturing arrangement accepted between the parties. The exemption could be raised at the appellate stage, and settled law recognised captive consumption by different manufacturers in the same factory for the notification's benefit. Penalty under Rule 209A could not be sustained where that provision was not invoked in the show cause notice, and the consequential penalty under Rule 198 also failed because it depended on the manufacturer's liability. en-us Tue, 12 Apr 2005 00:00:00 +0530 Wed, 08 May 2024 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54055 Container handles used in packing paints were treated as eligible for exemption under Notification No. 67/95-C.E. because the handles were captively consumed in the manufacturing arrangement accepted between the parties. The exemption could be raised at the appellate stage, and settled law recognised captive consumption by different manufacturers in the same factory for the notification's benefit. Penalty under Rule 209A could not be sustained where that provision was not invoked in the show cause notice, and the consequential penalty under Rule 198 also failed because it depended on the manufacturer's liability. Case-Laws Central Excise Tue, 12 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54055