2009 (5) TMI 220

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..... h decision in CCE, Bangalore v. Vikram Tyres Ltd., and the Apex Court’s decision in CCE, Goa v. M.R.F. Ltd., we hold that the goods in question falls for classification under Chapter Heading 59.06. The goods falling under this chapter heading do not attract levy of Additional Excise Duty. The benefit of captive exemption in terms of Notification No. 67/95 cannot be denied to the assessees for the .....

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..... falls for classification under Chapter Heading 59.02 of the First Schedule to the Central Excise Tariff Act, 1985, and has set aside the adjudication order passed by the Asst. Commissioner insofar as it relates to classification under Chapter Heading 59.06. He has also held that no Additional Excise Duty as demanded in the show-cause notices is payable by the assessees since he has extended the b .....

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..... t attract levy of Additional Excise Duty. The benefit of captive exemption in terms of Notification No. 67/95 cannot be denied to the assessees for the reason that goods falling under Heading 59.06 are used captively in the manufacture of tyres which are leviable to Basic Excise Duty. 4. In the result, the appeal of the Revenue seeking denial of the benefit of Notification No. 67/95 is rejected .....

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