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2023 (9) TMI 863 - AT - Central ExciseExemption benefit on captive consumption under N/N. 67/95-CE dt. 16.03.1995 - control panels were cleared for home consumption on payment of duty and also were cleared without payment of duty by availing exemption under Notification No.6/2006-CE dt. 01.03.2006 - HELD THAT:- The issue stands decided in appellant own case M/S. ALSTOM T&D (INDIA) LTD. & SCHNEIDER ELECTRIC INFRASTRUCTURE LTD. APPELLANT VERSUS COMMISSIONER OF GST & CENTRAL EXCISE CHENNAI [2019 (3) TMI 2034 - CESTAT CHENNAI] where it was held that The issue stands decided in 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 eligibility of the appellant-assessee for exemption under Notification No. 67/1995 cannot be disputed. They have followed the provisions and complied with the provisions of Rule 6 and all the connected requirements of the Notification No. 67/1995. The demand cannot sustain and requires to be set aside - appeal allowed.
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