https://www.taxtmi.com/caselaws?id=445414 NCCD under Section 136 of the Finance Act, 2001 is treated as duty of excise for exemption purposes, so Central Excise exemptions can apply to it. The dispute concerned whether a distinct, marketable dumper chassis emerged as an intermediate product and whether captive-consumption exemption under Notification No. 67/95-CE could be denied because NCCD was not expressly named. On the facts, no separate chassis was established; the goods retained the essential character of the final dumper. The Tribunal accordingly applied the notification to the NCCD levy and set aside the demand, interest, and penalties. en-us Tue, 07 Nov 2023 00:00:00 +0530 Fri, 12 Sep 2025 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445414 NCCD under Section 136 of the Finance Act, 2001 is treated as duty of excise for exemption purposes, so Central Excise exemptions can apply to it. The dispute concerned whether a distinct, marketable dumper chassis emerged as an intermediate product and whether captive-consumption exemption under Notification No. 67/95-CE could be denied because NCCD was not expressly named. On the facts, no separate chassis was established; the goods retained the essential character of the final dumper. The Tribunal accordingly applied the notification to the NCCD levy and set aside the demand, interest, and penalties. Case-Laws Central Excise Tue, 07 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445414