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2015 (10) TMI 1214 - CESTAT AHMEDABADLevy of NCCD - whether the duty of NCCD is leviable on removal of POY for captive Consumption, and on sale to other 100% EOUs as deemed exports, during 2003-2004 - Held that:- issue is no more res-integra and this Hon’ble Tribunal has held in the case of Filatex India Ltd. vs Commissioner of Central Excise & Service Tax, Vapi [2014 (11) TMI 72 - CESTAT AHMEDABAD] that NCCD is not leviable, where the goods are cleared for export or for captive Consumption. - issue is identical in the present appeal and the above decision of this Hon’ble Bench is squarely applicable. In view of the same, the impugned orders in appeal are set-aside - Decided in favour of assessee.
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