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2016 (12) TMI 1267 - CESTAT MUMBAIDenial of benefit of N/N. 67/95-CE - manufacture and captive consumption of packing boxes for toys - denial on the ground that since the final product is exempted from payment of excise duty and the appellants have not discharged their obligation under Rule 6 of CCR, 2000 - Held that: - though the exemption is not available to the intermediate goods used in the exempted goods but exception was provided that even if the final product is exempted and the assessee discharge the obligation prescribed in Rule 6 of CCR, 2001 then in spite of the final product is exempted, the exemption on the intermediate goods is available in terms of the notification - as per Sub-Rule (1) of Rule 6, the asseessee is not required to avail the Cenvat Credit in respect of the inputs used in the manufacture of exempted goods. The appellant has not availed the Cenvat Credit in respect of any of the inputs used either in the final product or in the intermediate product i.e. packing boxes. Therefore the condition of Sub-Rule (1) of Rule 6 stands complied with - appeal allowed - benefit of notification allowed - decided in favor of assessee.
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