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2018 (7) TMI 676 - AT - Central ExciseBenefit of N/N. 67/1995-CE dated 16.03.1995 - The department was of the view that since the respondents are availing concession of duty, they are not eligible for the benefit of N/N. 67/1995-CE dated 16.03.1995 - Held that:- The paper cone is neither exempt nor subject to ‘Nil’ rate of duty and the same is cleared on the quantity based exemption as provided in N/N. 4/2006-CE. Therefore, the respondents cannot be denied the benefit of captive consumption exemption in terms of N/N. 67/1995-CE - The issue stands decided in the case of Pitamber Coated Paper Ltd. (supra) as well as in the decision in the case of M/s. Raguman Packages & Others Vs. CCE [2018 (2) TMI 204 - CESTAT CHENNAI] - appeal dismissed - decided against Revenue.
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