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2013 (10) TMI 561 - CESTAT NEW DELHIBenefit of Notification No.67/95 – Captive consumption - benefit claimed for goods supplied under ICB - Waiver of Pre-deposit - Goods cleared without payment of duty as per Notification No.6/2006 against International Competitive Bidding - Whether the benefit of notification No.67/95-CE would be available to aluminium slabs which have gone into the manufacture of aluminium sheets – Held that:- If the goods are cleared against International Competitive Bidding in terms of Notification No.6/2006 the provisions of sub-rules (1), (2), (3) (4) of Rule 6 shall not be applicable to the clause (vi) of Rule 6 - no reversal of credit is required - If that be so, the condition of Notification No.67/95-CE requiring discharge of obligation in terms of Rule 6 of Cenvat Credit Rules stands fulfilled - the appellant is not required to pay any percentage prescribed under the law on the value of exempted final products - Prima facie, the benefit of notification No.67/95 is available to the appellant. Relying upon Thermo Cables vs. CCE, Hyderabad [2013 (1) TMI 146 - CESTAT BANGALORE] and BHEL vs. CCE, Trichy [2012 (10) TMI 105 - CESTAT, CHENNAI ] - the goods cleared against International Competitive Bidding in terms of Notification No.6/2006 prima facie are covered under exception to Rule 6 of Cenvat Credit Rules, 2001 - As such, the benefit of notification 67/95-CE could not be denied on the ground of no compliance with the conditions prescribed in clause (vi) of that proviso – Condition of Pre-deposit of Duty and Penalty to be waived till the disposal – Stay granted.
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