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2017 (1) TMI 213 - AT - Central ExciseCaptive consumption - Denial of exemption Notification No.67/95-CE - clinker used in the manufacture of cement within the unit. - Penalty - Held that: - the same issue involving large number of cement units. We find that the denial of exemption by the Original Authority is not legally justifiable. A reference can also be made to the decision of the Hon’ble Supreme Court in the case of Ambuja Cement Ltd. [2015 (11) TMI 1413 - SUPREME COURT.]. The Hon’ble Supreme Court allowed the appeal of the assessee for claim of exemption under the above mentioned notification by interpreting the said notification along with Rule 6 of the Cenvat Credit Rules, 2001 - Appeal allowed - decided in favor of the assessee.
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