2017 (2) TMI 191

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....is appeal has been filed by the Revenue against order of Commissioner (Appeals) allowing credit of NCCD on POY. Aggrieved by the said order, Revenue is in appeal before the Tribunal. 2. Ld. AR relied on the memorandum of appeal, In the memorandum of appeal it has been argued that while the Commissioner has relied on the decision of the Tribunal in the case of Silvassa Industries Pvt. Ltd. - 200....

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....n used for discharge of NCCD on POY. The order-in-original records as follows: "The POY (heading No.54.02) is manufactured from PTA (Heading No.29.17) and MEG (heading No.29.05). Hence the benefit of exemption from payment of NCCD under Notification No.46/2003-CE dated 17/05/2003 is not applicable to POY cleared for Home consumption. Notification No. 67/95-CE dated 16/03/1995 grants exemption t....

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....tion No.46/2003-CE dated 17/05/2003 is applicable to Polyester Filament Yarn (Drawn) cleared for Home consumption. As the Finished goods Polyester Filament Yarn (Drawn) is exempted from the levy of NCCD under Notification No.46/2003-CE dated 17/05/2003, the assessee is not entitled for availment of exemption of NCCD leviable on POY consumed captively in the manufacture of Polyester Filament Yar....