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2017 (12) TMI 1299 - AT - Central ExciseBenefit of N/N. 4/2006-CE dated 1st March 2006 - allegation against the noticee was that it had wrongly claimed the benefit of this notification which was patently limited to sales which the transaction of the assessee is not as it was provided to itself - whether self-consumption of manufactured goods would be tantamount to captive consumption, and consequently, whether a separate treatment is warranted for such transaction? - Held that: - On a perusal of the exemption notification the benefit of which was availed by the appellant, it would appear that the disputed rate of duty applies to goods other than those cleared in ‘packaged form’. The goods cleared in ‘packaged form’ are covered by sl. no. 1A of the said notification - benefit cannot be denied - appeal allowed - decided in favor of appellant.
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