https://www.taxtmi.com/caselaws?id=341306 Captive consumption exemption on intermediate goods was available where the final products were cleared under an exemption for supplies under international competitive bidding. Rule 6(6)(vii) of the Cenvat Credit Rules, 2004, read with the proviso to Notification No. 67/95-C.E., protected the assessee's claim for exemption on intermediate goods used in manufacture of the exempt final products. On those facts, denial of exemption was unsustainable, and the demand and penalty could not be maintained. en-us Mon, 24 Oct 2016 00:00:00 +0530 Thu, 06 Apr 2017 07:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341306 Captive consumption exemption on intermediate goods was available where the final products were cleared under an exemption for supplies under international competitive bidding. Rule 6(6)(vii) of the Cenvat Credit Rules, 2004, read with the proviso to Notification No. 67/95-C.E., protected the assessee's claim for exemption on intermediate goods used in manufacture of the exempt final products. On those facts, denial of exemption was unsustainable, and the demand and penalty could not be maintained. Case-Laws Central Excise Mon, 24 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341306