2018 (7) TMI 676

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....annan, Advocate, for the Respondent. ORDER Per Bench Brief facts are that the respondent is engaged in the manufacture of Paper Board and Paper Cones. They were availing concession of duty upto 3500 MTs as per the Notification No. 4/2006-CE dated 01.03.2006. The department was of the view that since the respondents are availing concession of duty, they are not eligible for the benefit of ....

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....iven. The exemption therefore cannot be construed as exemption from whole of excise duty. Thus, the department cannot deny the exemption under Notification No. 67/1995-CE. In the case of Pitamber Coated Paper Ltd. Vs. CCE, Jaipur -2003 (157) ELT 297 (Tri.-Del.), it was held that the benefit of captive consumption exemption under Notification 67/1995-CE cannot be denied when the final products were....