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    <title>Eligibility of Notification No.067/95 or Exemption of Intermidiate Goods Used for Supply of Goods under Notification No.12/2012 Against ICB</title>
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    <description>The proviso to Notification No. 67/1995 excludes inputs used in manufacture of wholly exempt final products, which would prima facie make intermediate goods chargeable to duty; however, where a manufacturer clears both dutiable and exempt products and complies with Rule 6 of the CENVAT Credit Rules, and where Rule 6(6)(vii) applies to supplies against ICB projects, the manufacturer may take CENVAT credit on inputs and intermediate goods and claim exemption under the notification for intermediate goods used in exempt final goods supplied to ICB projects.</description>
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      <description>The proviso to Notification No. 67/1995 excludes inputs used in manufacture of wholly exempt final products, which would prima facie make intermediate goods chargeable to duty; however, where a manufacturer clears both dutiable and exempt products and complies with Rule 6 of the CENVAT Credit Rules, and where Rule 6(6)(vii) applies to supplies against ICB projects, the manufacturer may take CENVAT credit on inputs and intermediate goods and claim exemption under the notification for intermediate goods used in exempt final goods supplied to ICB projects.</description>
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