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2014 (4) TMI 600 - AT - Central ExciseExemption under under Notification No.67/95-CE dt. 16.3.95 - Whether ‘clinkers’ manufactured and consumed captively in the manufacture of cement is eligible for exemption from payment of duty under Notification No.67/95-CE dt. 16.3.95 - Held that:- application for waiver of pre-deposit of duty together with interest and penalty confirmed on clinkers manufactured as an intermediate product in the course of manufacture of cement cleared to SEZ units, for the reason that, as per the proviso to notification No.67/95-CE dated 16.3.95, benefit of captive manufacture exemption is not available to inputs used in or in relation to the manufacture of final products exempt from the whole of duty of excise or additional duty of excise thereon or chargeable to nil rate of duty other than those cleared to a unit in free trade zone or to a 100% EOU or to a unit in an Electronic hardware Technology Park, or to a unit in a Software Technology park or under notification No.108/95-CE dated 28.8.95, while the said clinker is not one of those enumerated in the list - Stay granted.
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