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2015 (6) TMI 45 - AT - Central ExciseExemption claim - Captice consumption - whether National Calamity Contingency Duty (NCCD) is leviable on Partially Oriented Yarn (POY) and FDY when used captively in the manufacture of the goods falling under CETH 54.02 exempted under Notification No.46/2003-CE, dt.17.05.2003 - Held that:- the judgment of the Tribunal [2008 (12) TMI 722 - CESTAT AHMEDABAD] in relation to clearance under Notification No.108/95 can be applied and therefore, NCCD is not leviable in respect of clearance to 100% EOUs also. - Decided in favour of assessee.
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