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2019 (3) TMI 2034 - AT - Central ExciseExemption benefit on captive consumption - benefit on N/N. 67/95 denied - non-compliance with the reqiuirement of notification - control panels are cleared to Mega Power Projects which are exempt under Notification 6/2002 and 6/2006 - HELD THAT:- The issue stands decided in M/S. AREVA T AND D INDIA LTD. VERSUS CCE & ST, LTU, CHENNAI [2018 (2) TMI 209 - CESTAT CHENNAI] where it was held that the eligibility of the appellant-assessee for exemption under Notification No. 67/1995 cannot be disputed. They have followed the provisions and complied with the provisions of Rule 6 and all the connected requirements of the Notification No. 67/1995. Thus, the demand cannot sustain - appeal allowed.
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