2011 (6) TMI 798

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..... E/2748/2006 - Order No. A/2094/WZB/AHD/2011 - Dated:- 10-6-2011 - ARCHANA WADHWA, JUDICIAL MEMBER AND P. BABU, TECHNICAL MEMBER For the Petitioner : S.R. Dixit, Adv. For the Respondent : R. Nagar, AR ORDER P. BABU: This is an appeal filed by M/s. Modern Petrofils against the Order-in-Appeal No. Commr.(A)/127/VDR-II/2006, dt.10.08.06. 2. The facts of the case are that .....

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..... e NCCD leviable thereon under Section 136 of the Finance Act, 2001 read with clause 161 of the Finance Bill, 2003 (now section 169 of the Finance Act, 2003) if such goods are manufactured from the goods falling under heading no.54.02. However, there was no specific exemption notification that exemption notification that exempted NCCD imposed on POY cleared for captive consumption. 3. On adjudic .....

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..... Integra and submits that in respect of captive consumption, the following decisions of the Tribunal in support his stand that NCCD is not leviable in respect of clearance for captive consumption:- (i) Tatra Trucks India Ltd. vs. CCE, Chennai reported in 2008 (227) ELT 269 (Tri-Chennai) (ii) CCE, Trichy vs. Kulavi Tobacco industry reported in 2008 (227) ELT 416 (Tri-Chennai) 3. As .....

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