TMI Blog2017 (4) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... tive consumption of intermediate products has been correctly claimed by the appellant in the present case - appeal allowed - decided in favor of appellant. - E/56227-56228/2013-EX(DB) - Final Order Nos. A/54562-54563/2016-EX(DB) - Dated:- 24-10-2016 - Shri S.K. Mohanty, Member (J) and B. Ravichandran, Member (T) Shri Somnath Shukla, Advocate, for the Appellant. Shri Yogesh Agarwal, DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Proceedings were initiated against the appellant to deny the exemption for captive consumption claimed in terms of Notification No. 67/95, dated 16-3-1995. The original authority held that the appellants are not eligible for the said captive consumption exemption and confirmed a demand of ₹ 2,08,17,516/- and ₹ 2,57,01,325/- and imposed equivalent amount of penalty for the extended pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the proviso to Notification 67/95-C.E. with sub-clause (vii) of sub-rule (6) of Rule 6 of Cenvat Credit Rules, 2004 makes it clear that they are not covered by the provisions of sub-rules (1), (2), (3) and (4) of Rule 6 of CCR, 2004. As such they have discharged the obligation of Rule 6 when read with the exclusion under the sub-rule (6). 3. The ld. AR submitted that the exemption for the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been correctly claimed by the appellant in the present case. 4. A reference also can be made to the decision of the Tribunal in Thermo Cables Ltd. - 2013 (292) E.L.T. 412 (Tri.-Bang.) dealing with similar set of facts. 5. In view of the above analysis, we find no merit in the impugned order and accordingly, the same is set aside. The appeal is allowed. (Dictated and pronounced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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