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2012 (10) TMI 339 - GOVERNMENT OF INDIA, MINISTRY OF FINANCEDrawback – rejection of fixation of brand rate of drawback – alleged that there was no duty payable on aggregates in terms of Sr. No. 92 of the Notification No. 6/2006-C.E. - applicant has submitted that the duty exemption available against Sr. No. 92 is conditional because there is the condition that they are to be captivity consumed in the manufacture of tractor – Held that:- Such condition is not provided under column (5) of the said Notification No. 6-2006-C.E. The exemption is available to all goods captively consumed. Hence the exemption contained in the Notification No. 6/2006-C.E. at 1-3-2006 (Sr. No. 92) being absolute and unconditional is rightly covered under Section 5A (1A) of Central Excise Act, 1944 and manufacturer has no option to pay duty on said exempted goods - availment of duty exemption was mandatory in terms of Section 5A (1A) of the Central Excise Act, 1944 and no duty was payable on aggregate part of tractors – application rejected
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