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 152 - AT - Central ExciseCaptive consumption - whether Partially Oriented Yarn (POY) used within the factory for further manufacture is exempt from the payment of National Calamity Contingent Duty (NCCD) by virtue of Notification No. 67/95 dt. 16-3-1995 - In the absence of inclusion of NCCD under Notification No. 67/95 and in view of the similarity between Section 136 Finance Act, 2001 and Section 3(3) of Additional Duties of Excise (Goods of Special Importance) Act, 1957, POY used captively is not exempt from NCCD – assessee appeal rejected
|