TMI Blog2014 (3) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... or the applicant, learned advocate submits that as per notification No.67/95-CE, they are not required to pay excise duty in situations excluded in the second proviso to said notification. One of the exclusion clauses is in respect of goods for which obligation under rule 6 of Cenvat Credit Rules, 2004 is discharged. - Held that:- Following decision of assessee's own previous case we grant waiver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rojects. Applicant had not paid excise duty on the relays used captively in the manufacture of control panels. Revenue was of the view that applicant should have paid excise duty on relays which were used in the control panel because control panel was exempted. Based on such reasoning, a show cause notice was issued for goods cleared during the period Oct 08 to March 09 and a demand of Rs.9,98,670 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 67/95-CE. He also says that in similar matters for earlier period for the same assessee, stay petition was allowed. 3. Ld.AR for Revenue opposes the prayer that there is no direct exemption under notification 67/95-CE and the exemption is claimed through very circuitous route of reading the CCR 2004 which is not warranted and notification 67/95-CE should be interpreted in strict terms. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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