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2016 (10) TMI 455 - CESTAT MUMBAINCCD u/s 136 of the Finance Act, 2001 - goods cleared to 100% - Partially Oriented Yarn (POY) - Notification No. 46/2003-CE dated 17.05.2003 which exempted goods falling under Chapter No. 54.02 of the Central Excise Tariff Act, 1985 - whether the appellant is eligible to get exemption of NCCD on goods cleared to 100% EOU? - Held that: - the Tribunal held that the issue is no more res integra and followed the decision in the case of Filatex India Ltd. Vs. CCE & ST [2014 (11) TMI 72 - CESTAT AHMEDABAD] where it was held that POY cleared to 100% EOU is not liable to NCCD. POY cleared for captive consumption - the decision in the case of M/s Chiripal Industries Ltd. Vs. Commissioner of Central Excise and Service Tax, Ahmedabad [2015 (6) TMI 45 - CESTAT AHMEDABAD] relied upon where it was held that POY cleared for captive consumption is not liable to NCCD. Appeal allowed - NCCD not levied - decided in favor of appellant.
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