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2018 (2) TMI 209 - AT - Central ExciseBenefit of N/N. 67/95-CE dated 16.03.1995 - intermediate goods (captive consumption) - electrical relays used in further manufacture of control panels - Revenue held a view that since the final product did not suffer duty, the exemption for captive consumption shall not apply - Held that: - the eligibility of the appellant-assessee for exemption under N/N. 67/1995 cannot be disputed. They have followed the provisions and complied with the provisions of Rule 6 and all the connected requirements of the N/N. 67/1995 - similar issue decided in the case of Bharat Aluminium Co. Ltd. Vs. CCE, Raipur [2017 (4) TMI 276 - CESTAT NEW DELHI], where it was held that the exclusion made under sub-clause (vii) of sub-rule (6) of Rule 6 of CCR, 2004 read with proviso to N/N. 67/95 makes it clear that the exemption for captive consumption of intermediate products has been correctly claimed by the appellant - appeal allowed - decided in favor of appellant-assessee.
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