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Excise duty on machinery part

This query is : Resolved 

02 May 2012 Dear All experts,

Whether a Machinery Part manufactured and used for self consumption, not for sale and trading, is liable to Excise Duty.

Thanks

05 May 2012 Capital goods including spare parts manufactured in workshop of manufacturer & used in repair maintenance of plant & machinery inside the factory exempted from excise duty.

08 May 2012 Thanks for your prompt reply.

Can you please provide me some references of sections/rules in this respect?

Thank you

18 May 2012 The relevant Notification is 67/95.CE as amended.


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