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TMI Blog2018 (1) TMI 1579X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No. 67/95 for duty as well as cess. Here the Clean Energy Cess Rules, 2010 defines Removal as dispatch of specified goods from a mine and shall include dispatch of such goods for captive consumption within that mine for any purpose other than for raising of such goods . The lower Authorities otherwise indicated that the appellant shall be eligible for coal if shown to have been used f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same is cleared on payment of applicable Central Excise Duty along with cesses. The dispute in the present appeal is only with reference to certain quantity of coal so produced which is consumed by the appellant in the mining area for further use captively. Since the appellants did not indicate the quantum and details of such captive consumption in the statutory records and returns of ER-1 filed, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are to be specifically declared in statutory returns filed with the department. Having failed to do so, the appellants cannot claim exemption under Notification No. 67/95. He supported the findings of the lower Authority. 4. We have heard both the sides and perused the appeal records. 5. We have perused the sample copies of Daily Monetary Report maintained in the mines of the appellants. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess. Here we note that the Clean Energy Cess Rules, 2010 defines Removal as dispatch of specified goods from a mine and shall include dispatch of such goods for captive consumption within that mine for any purpose other than for raising of such goods . The lower Authorities otherwise indicated that the appellant shall be eligible for coal if shown to have been used for raising of such coal capti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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