2013 (10) TMI 667

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..... s per the proviso to notification No.67/95, benefit of captive manufacture exemption is not available to inputs used in or in relation to the manufacture of final products exempt from the whole of duty of excise or additional duty of excise thereon or chargeable to nil rate of duty other than those cleared to a unit in free trade zone or to a 100% EOU or to a unit in a Electronic hardware Technolo .....

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..... . Ld. consultant submits that on the identical issue in their own case, the Tribunal granted unconditional stay and places compilation of case law on the issue to the Bench. 4. Ld. AR drew the attention of the Bench to relevant portion of the impugned order insofar as the decision the Hon ble Gujarat High Court. We find that the on the identical issue, applicant s own case the Tribunal granted s .....

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..... exemption is not available to inputs used in or in relation to the manufacture of final products exempt from the whole of duty of excise or additional duty of excise thereon or chargeable to nil rate of duty other than those cleared to a unit in free trade zone or to a 100% EOU or to a unit in a Electronic hardware Technology Park, or to a unit in a Software Technology park or under notification N .....

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