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2019 (11) TMI 556 - AT - Central ExciseCaptive Consumption - the appellant was using cement within their factory without payment of duty - Denial of exemption under Notification No. 67/95-CE dated 16th March 1995 - Demand for the reasons given therein the appellant’s claim that exemption in terms of Notification No. 67/95-CE was incorrect and therefore sought to recover the same along with applicable interest and penalty - HELD THAT:- The ‘capital goods’ or ‘goods’ as the case may be, are granted exemption from duty if the same are manufactured in a factory and used “within the factory of production in or in relation to manufacture of final products”. It is therefore clear that it is not necessary that cement in the case on hand is required to be necessarily used in the manufacture, it is also sufficient if cement is used ‘in relation’ to the manufacture of final product. The denial is incorrect and cannot be sustained - Appeal allowed - decided in favor of appellant.
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