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2013 (9) TMI 453 - AT - Central ExciseCaptive consumption - intermediary product - Naphtha - manufacturing of exempted goods - Benefit of Notification No. 67/95 - It is the contention of the appellants that the reversal satisfies the conditions of Notification 67/95 read with Rule 6 of Cenvat Credit Rules, 2002. - Majority Decision - Held that:- The benefit of exemption under Notification No. 67/95-C.E., dated 16-3-1995 was allowed on account of — (a) Naphtha cleared, availing exemption under Notification No. 4/2006-C.E., dated 1-3-2006 for manufacture of fertilisers under International Competitive Bidding (ICB). - (b) On that much quantity of Naphtha, attributable to electricity generated in captive power plant/co-generation plant, used for manufacture of exempt goods viz. LPG (Domestic) and Superior Kerosene Oil (PDS) The benefit of exemption under Notification No. 67/95-C.E., dated 16-3-1995 was denied on account of - (c) On that much quantity of Naphtha, attributable to electricity generated in captive power plant/co-generation plant, used for allied activities like lighting in the artillery roads/yard, administrative building, canteen/cafeteria. Decision in RELIANCE INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., RAJKOT [2008 (3) TMI 591 - CESTAT, AHMEDABAD] and SAKTHI SUGARS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, SALEM [2007 (6) TMI 471 - CESTAT, CHENNAI] and GODAVARI SUGAR MILLS LTD. Versus COMMISSIONER OF C. EX., BELGAUM [2006 (11) TMI 497 - CESTAT, BANGALORE] followed.
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