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2011 (6) TMI 798 - AT - Central Excise100% EOU - exemption from NCCD imposed on POY cleared for captive consumption - Held that: - NCCD is not leviable in respect of goods cleared availing the benefit of N/N. 108/95-CE dated 28.8.95 - NCCD is not leviable in respect of clearance to 100% EOUs also - appeal allowed - decided in favor of appellant.
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