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2019 (7) TMI 626 - AT - Central ExciseCaptive Consumption - Clinker - benefit of N/N. 67/95-CE dated 16.03.1995 - clinker captively consumed within the factory for the manufacture of Cement cleared availing benefit under N/N. 2/2001-CE dated 27.01.2001 and 16/2001-CE dated 26.03.2001 as amended - period February 2001 to May 2001 - HELD THAT:- This issue has been considered in the case of TOYOTA KIRLOSKAR MOTOR LTD. VERSUS COMMR. OF C. EX. (LTU), BANGALORE [2008 (9) TMI 254 - CESTAT BANGALORE], wherein, it was held that the benefit of Exemption N/N. 67/95 is available even for the period prior to the amendment Notification No. 31/2001-CE. The Exemption under N/N. 67/95-CE was also extended for the period prior to the amendment made by N/N. 31/2001-CE. - the appellant is entitled for the Exemption N/N. 67/95-CE even for the period prior to N/N. 31/2001-CE i.e. for the period February, 2001 to May 2001. CENVAT Credit - remand order to Commissioner - HELD THAT:- It is open for the Commissioner to decide the issue of reversal of credit and consequent relief i.e. grant of Exemption N/N. 67/95-CE - the order is grant and proper to the extent it, dropped the demand on the basis of reversal of credit - Appeal of Revenue dismissed. Appeal dismissed - decided against Revenue.
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