Levy of NCCD - POY produced and captively consumed within the factory of production by the Petitioner -...

Levy of NCCD - POY produced and captively consumed within the factory of production by the Petitioner - Once the excise duty is exempted, NCCD, levied as an excise duty cannot partake a different character and, thus, would be entitled to the benefit of the exemption notification - HC .....

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