https://www.taxtmi.com/caselaws?id=260120 The Tribunal allowed the appeal, ruling that National Calamity Contingency Duty (NCCD) is not leviable on captively consumed Partially Oriented Yarn (POY) based on precedents like Modern Petrofils Ltd. The decision aligned with previous findings that NCCD does not apply to captive consumption scenarios for goods exempted under Notification No.46/2003-CE, granting consequential relief to the Appellant. en-us Thu, 21 May 2015 00:00:00 +0530 Mon, 01 Jun 2015 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260120 The Tribunal allowed the appeal, ruling that National Calamity Contingency Duty (NCCD) is not leviable on captively consumed Partially Oriented Yarn (POY) based on precedents like Modern Petrofils Ltd. The decision aligned with previous findings that NCCD does not apply to captive consumption scenarios for goods exempted under Notification No.46/2003-CE, granting consequential relief to the Appellant. Case-Laws Central Excise Thu, 21 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260120