2018 (3) TMI 683

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..... lant Shri A. Cletus, Addl. Commissioner (AR) - for the Revenue Per: Bench All the above appeals involve a common issue and hence they are taken up together for hearing and are disposed by this common order. For sake of convenience, the parties herein are referred to as assessee and department. 2. The assessee M/s. BHEL are manufacturers of boilers. They had two units namely M/s. BHEL (HPBP) e .....

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..... eviable thereon. As per the proviso to Notification No.67/95, the exemption to inputs, captively consumed would not be available where the final products are exempted from the whole of duty or chargeable to nil rate of duty, except for the six types of clearances specified in the proviso. It thus appeared to the department that the assessee is not eligible for exemption under Notification No.67/95 .....

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..... ered by the decision in the case of M/s. Areva T & D India Ltd. Vs. Commissioner of Central Excise, LTU, Chennai reported in 2017-VIL-983-CESTAT-CHE. 4. Against this, the ld. AR Shri A. Cletus reiterated the grounds of appeal filed by the department. He submitted that the facts in the present case differ from that of the decision in Areva T & D India Ltd. cited supra. That here there is a merger .....

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