exempts from duty excisable goods manufactured in a factory which are captively used as raw material or component part in the manufacture of other commodities ... also ; otherwise, the result would be truly an amolous : a captive user would be denied the desired relief in the simple and straight-forward manner
market as goods. Actual sale is not necessary. User in the captive consumption is not determinative but the articles must be capable of being sold ... market as goods. Actual sale is not necessary. User in the captive consumption is not determinative of that the article is capable of being sold
Supreme Court had laid down that user in captive consumption is not determinative of that article as capable of being sold in the market
Ambalal Sarabhai case observed "actual sale is not necessary. User in the captive consumption is not determinative but the article must be capable
market as goods. Actual sale is not necessary. User in the captive consumption is not determinative but the articles must be capable of being sold
payable by the final customer-user after finishing since they would be used for captive consumption and were exempted being assessable under Item 68. Shri
Nuts manufactured by the appellants to specifications of Injection Moulding Machines for captive use and not for sale is also, in our view, untenable ... goods. Actual sale in the market is not necessary, user in the captive consumption is not determinative but the articles must be capable of being
actual sale in the market is not necessary, user in the captive consumption is not determinative but the articles must be capable of being sold ... market. The assessee has not produced any affidavit of market users. The assessee is relying on the letter of Indian Non-Ferrous Metals Manufacturers
bona fide belief that such clearances for captive consumption or sale for other industrial users was non-dutiable and therefore, the question of suppression
goods. Actual sale in the market is not necessary, user in the captive consumption is not determinative but the articles must be capable of being
