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2015 (3) TMI 1097 - AT - Central ExciseExemption from payment of duty vide Notification No.67/95-CE - manufacture of dumpers - captive consumption - exemption from payment of NCCD - Held that:- Manufacturing process remain the same and there is no deviation from the earlier manufacturing process. The goods are identical and as such it was not open to the Commissioner, in the present adjudication, to conclude differently than the conclusion arrived at by the Tribunal. He also clarifies that the question of law involved in the earlier proceedings was as to whether when the excisable goods which are exempted from excise duty, would attract NCCD or not. It was this question of law which was kept open by the Hon’ble Supreme Court. The said question of law would get attracted only when the chassis come into existence independently and held to be exempted from excise duty on account of their captive consumption. Inasmuch as they succeeded on the facts itself, the question of law involved in the earlier proceedings is of no relevance. - after having gone through the earlier final order of the Tribunal, we agree with the learned advocate that it stands concluded that dumpers come into existence in one-go itself and there is no separate emergence of chassis in the process. - Stay granted.
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