https://www.taxtmi.com/highlights?id=27958 Intermediate goods - captive consumption - The impugned goods are admittedly "capital goods" falling under Chapter 84 of CETA. The provisions of exemption Notification NO.67/95-CE dated 16.03.1995 is clearly applicable - Rule 6(4) of Cenvat Credit Rules, 2004, has no application to decide the eligibility of above said exemption. - AT en-us Sun, 13 Mar 2016 00:19:55 +0530 Sun, 13 Mar 2016 00:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=27958 Intermediate goods - captive consumption - The impugned goods are admittedly "capital goods" falling under Chapter 84 of CETA. The provisions of exemption Notification NO.67/95-CE dated 16.03.1995 is clearly applicable - Rule 6(4) of Cenvat Credit Rules, 2004, has no application to decide the eligibility of above said exemption. - AT Highlights Central Excise Sun, 13 Mar 2016 00:19:55 +0530 https://www.taxtmi.com/highlights?id=27958