https://www.taxtmi.com/caselaws?id=238106 Aluminium slabs used captively in making aluminium sheets were treated as prima facie eligible for captive consumption exemption under Notification No. 67/95-CE, because Rule 6(6)(vi) of the Cenvat Credit Rules, 2001 excludes goods cleared without payment of duty for international competitive bidding from the credit reversal requirements in Rule 6(1) to 6(4). On that basis, the condition linked to Rule 6 compliance was regarded as satisfied, and prior Tribunal rulings on the same exemption structure supported the view. Interim relief followed, with pre-deposit of duty and penalties waived. en-us Tue, 27 Aug 2013 00:00:00 +0530 Wed, 03 Sep 2014 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238106 Aluminium slabs used captively in making aluminium sheets were treated as prima facie eligible for captive consumption exemption under Notification No. 67/95-CE, because Rule 6(6)(vi) of the Cenvat Credit Rules, 2001 excludes goods cleared without payment of duty for international competitive bidding from the credit reversal requirements in Rule 6(1) to 6(4). On that basis, the condition linked to Rule 6 compliance was regarded as satisfied, and prior Tribunal rulings on the same exemption structure supported the view. Interim relief followed, with pre-deposit of duty and penalties waived. Case-Laws Central Excise Tue, 27 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238106