Excise Duty Exemption Granted upon Compliance with Notification Requirements

Alstom T & D India Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) Introduction: In the case of Alstom T & D India Ltd. vs. Commissioner of GST & Central Excise, CESTAT Chennai, a crucial issue regarding the exemption from excise duty on goods used for captive consumption was addressed. Detailed Analysis: The appellant, Alstom T & D India Ltd., is involved in the manufacturing of Relays and Control Panels categorized under Chapter 85 of the Central Excise Tariff Act, 1985. They used these relays for captive consumption in the production of control panels and s...