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TMI Blog2018 (3) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Areva T And D India Ltd. Versus CCE & ST, LTU, Chennai [2018 (2) TMI 209 - CESTAT CHENNAI], where it was held that the exclusion made under sub-clause (vii) of sub-rule (6) of Rule 6 of CCR, 2004 read with proviso to N/N. 67/95 makes it clear that the exemption for captive consumption of intermediate products has been correctly claimed by the appellant - appeal dismissed - decided against Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... units merged. Prior to the merger, the SS Tubes were cleared to the boiler unit on which credit was availed. After merger, the assessee did not pay duty on SS Tubes and SFW Tubes as these were used for captive consumption and was covered by the exemption Notification No.67/95 dated 16.3.95. The final products were removed by the assessee without payment of duty availing the whole exemption under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty, interest and for imposing penalties. After due process of law, the original authority confirmed the demand, interest and imposed penalty. On appeal, the Commissioner (Appeals) set aside the same. Aggrieved, the department has filed Appeal No.E/170/2010. For the subsequent period i.e. from April 2008 to Mach 2009 and from April 2009 to March 2010, show cause notices were adjudicated by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue is whether the assessee is eligible for exemption under Notification No.67/95 for captive consumption of inputs when the final products are cleared availing exemption of Notification No.6/2006. The issue stands covered by the decision in the case of Area T D India Ltd. cited supra and the facts are identical. Applying the decision, we are of the view that the demand is unsustainable. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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