2016 (7) TMI 1549

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d for use in the manufacture of any further excisable goods - penalty imposed u/r 25 of Central Excise Rules, 2002 - HELD THAT:- In the present case, since the finished goods namely, Oxygen Acetylene were used within the factory for repair/maintenance purpose, and not intended for use in the manufacture of any further excisable goods, the conditions of Notification dated 16-3-1995 has not been f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ute involved in this case relates to captive consumption of Oxygen and Acetylene Gas within the factory for further manufacture of the excisable goods. Captive consumption of excisable goods is covered under Notification No. 67/95, dated 16-3-1995. The exemption contained therein is subject to condition that the goods used captively shall be used for manufacture of the excisable goods which are cl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X