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2018 (11) TMI 221 - AT - Central ExciseCENVAT Credit - Captive consumption of industrial valves - demand of Excise duty - N/N. 67/95-CE - demand on the ground that clearances to Mega Power Project is not provided as an exemption in the proviso to the N/N. 67/95-CE - Held that:- The issue involved in this case is no more res integra as the same has already been considered and laid to rest by this very Bench of the CESTAT in the appellant’s own case for an earlier period [2018 (10) TMI 1541 - CESTAT CHENNAI], where reliance placed 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 in the present case - appeal allowed - decided in favor of appellant.
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