Excise duty not leviable on intermediate goods captively consumed for manufacture of exempted final products

Spray King Agro Equipment Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Facts- The appellant is engaged in the manufacture of Brass parts of agricultural products falling under Chapter sub- heading 8424900 of the Central Excise Tariff Act, 1985. As per the Notification No. 03/2005-CE dated 24.02.2005, Brass parts of Agriculture Products are exempted from payment of Central Excise duty. The appellants are also manufacturing intermediate products, viz. Brass Casted Rods at their own factory and also getting

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