Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (1) TMI 150 - AT - Central ExciseDemand for NCCD on POY consumed captively holding that exemption under Notification No. 67/95, dt. 16-3-1995 is not applicable - Assessee submit that they are eligible for exemption from NCCD in respect of captive consumption – In respect of AED(GSI), Notification ibid specifically provides exemption when used within the factory - In the absence of inclusion of NCCD u/not. 67/95 and in view of the similarity between Section 136 of Finance Act, 2001 and Section 3(3) of Additional Duties of Excise (GSI) Act, 1957, decision of Commissioner (Appeals) has to be upheld
|