https://www.taxtmi.com/caselaws?id=369575 Exemption under Notification No. 67/95-CE remains available for intermediate goods captively consumed in supplies to mega power projects where the Rule 6(6)(vii) exception under the CENVAT Credit Rules, 2004 applies. The exception preserves the notification benefit despite exemption of the final products, provided the applicable credit-rule obligations are met. Consequently, denial of the captive-consumption exemption solely on Rule 6 compliance grounds is unsustainable, and the related duty demand, interest and penalty do not survive. en-us Tue, 23 Oct 2018 00:00:00 +0530 Wed, 31 Oct 2018 10:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369575 Exemption under Notification No. 67/95-CE remains available for intermediate goods captively consumed in supplies to mega power projects where the Rule 6(6)(vii) exception under the CENVAT Credit Rules, 2004 applies. The exception preserves the notification benefit despite exemption of the final products, provided the applicable credit-rule obligations are met. Consequently, denial of the captive-consumption exemption solely on Rule 6 compliance grounds is unsustainable, and the related duty demand, interest and penalty do not survive. Case-Laws Central Excise Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369575