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2017 (1) TMI 604 - AT - Central ExciseCaptive consumption - Dolochar - production of electricity - benefit of N/N. 67/95 CE 06.03.1995 - Held that: - the subject matter is covered by Tribunals decision in the case of HEG Ltd. [2011 (11) TMI 553 - CESTAT NEW DELHI], where it was held that if no duty of excise is leviable on Char/Dolochar, these cannot be exempted under section 5A of the Central Excise Act, 1944 as only those goods can be exempted which are chargeable to duty of excise - the items Char/Dolchar are not manufactured or excisable goods - appeal allowed - decided in favor of appellant.
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