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2008 (3) TMI 119 - AT - Central ExciseAssessee captively consumed unbranded chewing tobacco (UCT), in the mfg. of branded chewing tobacco (BCT) without paying NCCD on UCT - original authority demanded this amount of NCCD (National Calamity Contingent Duty) - Commissioner (Appeals) found that if assessee paid the NCCD on UCT, they would have taken Cenvat credit of the same and utilized the same to pay NCCD on the BCT - revenue neutral exercise – demand, interest & penalty are set aside
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