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2015 (1) TMI 939 - CESTAT MUMBAIDenial of the benefit of captive consumption Notification No. 67/95-C.E., dated 16-3-1995 - final products were exempted from payment of Central Excise duty - Held that:- Vitamin premix and mineral premix are mixtures of starch preparations to which nutrients i.e. vitamins and minerals are added and merit classification under CETH 1901 as preparation of starch attracting Nil rate of duty. The ld. Counsel made additional submissions in writing to the effect that in any case the goods i.e. premixes will be exempted intermediate products under Notification No. 67/95 as amended by Notification No. 35/2001. According to him after the amendment by insertion of new clause at serial No. 6 under which exemption is available to intermediate products even if used in the manufacture of exempted final products provided the manufacturer discharged the obligation prescribed in Rule 6 of the Cenvat Credit Rules. Since we have already decided the classification under Chapter 19 attracting Nil rate of duty. We do not find it necessary to go into the issue of Notification No. 67/95 - Decided against Revenue.
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