Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 704 - CESTAT CHENNAIDemand of duty on intermediate products - captive consumption - Final product supplied under international competitive bidding to mega power projects. - Since final products were exempt under notification 6/06-CE (S.No.91), revenue denied exemption Notification 67/95-CE - Arguing for the applicant, learned advocate submits that as per notification No.67/95-CE, they are not required to pay excise duty in situations excluded in the second proviso to said notification. One of the exclusion clauses is in respect of goods for which obligation under rule 6 of Cenvat Credit Rules, 2004 is discharged. - Held that:- Following decision of assessee's own previous case we grant waiver of pre-deposit of dues arising out of the impugned order for admission of appeal. Further there shall be stay on collection of such dues during pendency of appeal - Stay granted.
|