Production of crude PVC
films--Non-marketable--Intermediate products--Used for
captive consumption in end products such as leather
cloth--Laminated jute mattings ... same were non-marketa-
ble intermediate products used exclusively for captive
consumption. On 9.12.1975 the classification list was ap-
proved by the Assistant Collector, Central
assembly or production are
themselves excisable as intermediate goods meant for captive
consumption unless or until specifically exempt. Transmission
assembly is one such excisable intermediate ... been used captively in production of Tractors
cleared at Nil rate of duty is not denied by the noticee. The
captive consumption exemption Notification
intermediary product viz., sodium bichromate liquor which is used for captive consumption in the processing of textiles. Sodium bichromate liquor is eventually used ... sold or marketed by the petitioner, but is only used for captive consumption, viz., for conversion to basic chromium sulphate liquor for mineral khaki dyeing
consumption meant consumption ouside the factory and consumption within the factory for manufacture of any other commodity would not be home consumption but captive consumption ... contention that "home consumption" would mean only consumption outside the producing factory and would not take in "captive consumption". We agree
assembly or
production are themselves excisable as
intermediate goods meant for captive consumption
unless or until specifically exempt. Transmission
assembly is one such excisable intermediate ... been
used captively in production of Tractors cleared at
Nil rate of duty is not denied by the noticee. The
captive consumption exemption Notification
deposit or realise any excise duty on molasses used for captive consumption in their distillery which is located in the compound in which the Sugar ... distillery. It was canvassed before us that molasses is used in captive consumption and in the same compound for manufacture of alcohol in the Distillery
necessarily pay duty on
the carbon dioxide at the stage of captive consumption thereof.
2. The petitioner has impugned the show cause notice in this ... duty on the said product at the stage
of captive consumption of the same. A reference is made to Rule 4
of the Central Excise
sought to be plugged by the concept that goods removed for captive consumption is also to be treated as removed from factory as canvassed ... effect that excise duty need not be paid for captive consumption from 25-02-2003. It can also be a source of worry to them
falling under erstwhile TI 16A(3) of Central Excise Tariff for captive consumption without payment of duty amounting ... inherent disability in marketing the product as it was used in captive consumption and it is an excisable product, capable of being bought and sold
Chlorine Plant itself before Dry Chlorine is cleared for captive consumption. Prior to 1.5.1980 central excise duty was payable on Chlorine Gas falling under Central ... removal for home consumption, or by way of removal for captive consumption. Collector (Appeals) has held that appellants' contention that the provisions of Rule
