Benefit of Notification 67/1995-CE cannot be denied if appellant is fulfilling requirement of Rule 6 of Cenvat Credit Rules

 Jindal Saw Ltd Vs C.C. E. & S.T.- Rajkot (CESTAT Ahmedabad) The appellants are engaged in manufacture of iron and steel products. During the process of manufacture, scrap is generated and the same is either used within the factory of production for manufacture of goods or cleared on payment of duty. In so far as the goods are used captively for manufacture of other goods, benefit of Notification 67/1995-CE dated 16.03.1995 has been claimed. CESTAT find that Notification 67/1995-CE dated 16.03.1995 prescribes exemption for goods captively consumed subject to the condition that the finishe...