Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 683 - AT - Central ExciseBenefit of N/N. 67/95 - Captive Consumption - Whether the assessee is eligible for exemption under N/N. 67/95 for captive consumption of inputs when the final products are cleared availing exemption of N/N. 6/2006? - Held that: - the issue is covered by the decision in the case of M/s. Areva T And D India Ltd. Versus CCE & ST, LTU, Chennai [2018 (2) TMI 209 - CESTAT CHENNAI], 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 dismissed - decided against Revenue.
|