https://www.taxtmi.com/caselaws?id=54590 Broken biscuits recycled and used captively in the manufacture of fresh biscuits were treated as captive consumption, as the Director's statement, the private register for broken biscuits, and the reprocessing contract showed no removal from the factory. On those facts, the exemption for captive consumption applied and duty was not payable on the broken biscuits. As the duty demand failed, the consequential penalty, confiscation, redemption fine, and connected penalties on the Director and the company could not be sustained. en-us Wed, 03 Aug 2005 00:00:00 +0530 Thu, 21 Oct 2010 10:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54590 Broken biscuits recycled and used captively in the manufacture of fresh biscuits were treated as captive consumption, as the Director's statement, the private register for broken biscuits, and the reprocessing contract showed no removal from the factory. On those facts, the exemption for captive consumption applied and duty was not payable on the broken biscuits. As the duty demand failed, the consequential penalty, confiscation, redemption fine, and connected penalties on the Director and the company could not be sustained. Case-Laws Central Excise Wed, 03 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54590