https://www.taxtmi.com/caselaws?id=365072 The Tribunal held that the Respondent is not exempt from paying National Contingent Calamity Duty (NCCD) on captively consumed Partially Oriented Yarn (POY) under Notification No. 67/1995-CE. The decision was based on the separate levy of NCCD and the lack of specific mention in the exemption notification. The Tribunal emphasized that exemptions under specific notifications do not extend to cover other excise duties, citing relevant case law. The Revenue's appeal was allowed, overturning the lower order and confirming the duty liability for NCCD on captive POY consumption. en-us Thu, 05 Jul 2018 00:00:00 +0530 Fri, 10 Aug 2018 08:05:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365072 The Tribunal held that the Respondent is not exempt from paying National Contingent Calamity Duty (NCCD) on captively consumed Partially Oriented Yarn (POY) under Notification No. 67/1995-CE. The decision was based on the separate levy of NCCD and the lack of specific mention in the exemption notification. The Tribunal emphasized that exemptions under specific notifications do not extend to cover other excise duties, citing relevant case law. The Revenue's appeal was allowed, overturning the lower order and confirming the duty liability for NCCD on captive POY consumption. Case-Laws Central Excise Thu, 05 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365072