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2017 (11) TMI 1248 - AT - Central ExciseN/N. 67/1995-CE, dated 16.03.1995 - intermediate goods - captive consumption - processed fabrics (intermediate goods) used in the manufacture of exempted final products [Knitted Garments] cleared/availing SSI exemption - Held that: - In a similar situation, the exemption available to cement clinker used in the manufacture of cement, which was cleared without payment of duty availing area-based exemption was the subject-matter of discussion by the Hon'ble Supreme Court in the case of M/s. Ambuja Cements Ltd. [2015 (11) TMI 1413 - SUPREME COURT]. It was held in the case that There may be different final products manufactured by the same manufacturer. The final products may be made out of the same product or out of different products. Clause (vi) does not contemplate that the manufacturer should manufacture only ‘one final product’ or that if he manufactures only one product that product itself should be both dutiable and exempted. The basis adopted by the CESTAT that the ‘same final product’ should be partly dutiable and partly exempt, is neither a requirement of clause (vi) nor a requirement of Rule 6. The exemption available to intermediate products in the present case cannot be denied - appeal allowed - decided in favor of appellant.
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