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2018 (8) TMI 544 - AT - Central ExciseBenefit of exemption from payment of National Contingent Calamity Duty (NCCD) on the POY - Captive consumption of POY - Whether the NCCD is payable on POY captively consumed or exempted from payment of duty by virtue of N/N. 67/1995-CE dated 16.03.1995, as amended? Held that:- In the present N/N. 67/95 CE, NCCD has not been mentioned allowing exemption from duty. Therefore, following the principle, in the context of N/N. 50/2003 CE, which is in pari materia with N/N. 67/95CE, it can be safely inferred that exemption from NCCD cannot be extended to POY captively consumed - the decision in the case of M/S. BAJAJ AUTO LIMITED VERSUS UNION OF INDIA AND THREE OTHERS [2014 (11) TMI 616 - UTTARAKHAND HIGH COURT], followed, where it was held that Exemption granted by a notification must be read limited to the duty of excise as mentioned in the notification, and by simple interpretation it cannot be extended to cover any other kind of excise duty. The Respondent are not eligible to the benefit of exemption N/N. 67/1995-CE dt.16.3.1995 from NCCD, on captive consumption of POY. Appeal allowed - decided in favor of Revenue.
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