2015 (10) TMI 506 - SCH - Central Excise

Denial of exemption claim - benefit of Notification 67/95 - Captive consumption - Supreme Court dismissed the appeal as the tax amount involved in this appeal is approximately ₹ 7 lakhs. The appeal was filed against the decision of Tribunal 2004 (9) TMI 217 - CESTAT, NEW DELHI ; wherein Tribunal held that exemption provided under the Notification 67/95-CE is not available in respect of the steel structures manufactured by the respondent, as the exemption is available only for capital goods manufactured in the factory.