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2013 (9) TMI 696 - AT - Central ExciseCaptive consumption - Disallowance of Modvat credit - Rule 57C of the Central Excise Rules, 1944 - Notification No. 108/95 - Goods falling under the Schedule to the CET Act, 1985 were exempted from the whole of the duty of excise when supplied for the official use of UN or or for the projects funded by UN – Held that:- Benefit of exemption in respect of intermediate product was available under Notification No. 217/86-C.E. dated 2.4.1986 - the parts assembles to the motor vehicle which was the final product supplied to unit - Therefore, the intermediate product of the parts assembled, the benefit of Notification No. 67/1995 read with Notification NO. 108/95 was available to the appellants. As per Notification No. 108/95-CE dt. 28.8.95 the goods were exempted which were supplied to the United Nations or an international organization for their official use - as there was a anomaly in the Rule to plug that anomaly Notification NO. 11/97-Ce dated 1.3.1997 came into effect – Indian Aluminum Co. Ltd. vs. Collector Of Central Excise, Cochin [1995 (4) TMI 167 - CEGAT, NEW DELHI ] - No bond was executed in these cases, as they fell within the category of export units where taking of bond was not obligatory and such non-execution is only a procedural lapse and for such lapse, the benefit of the exemption cannot be denied – order set aside – Decided in favour of Assessee.
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