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2018 (1) TMI 1579 - CESTAT NEW DELHICaptive consumption of Coal in mines - benefit of N/N. 67/1995, dated 16-3-1995 - HELD THAT:- The coal captively used by the appellant and captured in detail in their records will show that they are rightly eligible for exemption as claimed under Notification No. 67/95 for duty as well as cess. Here the Clean Energy Cess Rules, 2010 defines “Removal” as dispatch of specified goods from a mine and shall include dispatch of such goods for captive consumption within that mine for any purpose other than for raising of such goods”. The lower Authorities otherwise indicated that the appellant shall be eligible for coal if shown to have been used for raising of such coal captively. As such, no excise duty as well as cess on such captively consumed coal are liable to be demanded and paid. Appeal allowed - decided in favor of appellant.
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