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2015 (10) TMI 1784 - CESTAT KOLKATAWaiver of pre deposit - Eligibility of benefit of Notification No.67/95-CE dated 16.03.1995 - Captive consumption - Held that:- observations of Hon’ ble Supreme Court in Tata Iron's case [2003 (4) TMI 104 - SUPREME COURT OF INDIA] was in the context of the issue whether raising of coal would result in production and manufacture under Section 6 of The Coal Mines Act; and secondly the changing Section 3 of Central Excise Act, 1944, provides that excise duty is levied and collected on goods produced or manufactured in the country and consequently duty is levied on coal w.e.f. 01.03.2011; besides in other ancillary Rules like CENVAT Credit Rules etc. the words produced or manufactured has been used in juxtaposition. Therefore, at this stage it is difficult to accept that since coal are produced in mines and are not manufactured, therefore, the benefit of Notification No.67/95-CE dtd.16.03.1995 is not admissible, when all other conditions laid down under the said Notification, including the final product being dutiable, are satisfied. In these circumstances, we find that the Applicant could able to make out a prima facie case for waiver of pre-deposit of dues adjudged, accordingly all dues adjudged is waived and its recovery stayed during the pendency of the Appeal. - Stay granted.
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