Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 432 - AT - Central ExciseWaiver of pre deposit - supply to SEZ unit - eligibility for Exemption Notification No.67/95-CE, dated 16.03.1995 - demand was raised on Clinker captively used in the manufacture of cement cleared to SEZ - Held that:- It is the case of the appellants that the final product (cement) which was cleared to SEZ should be deemed to have been exported from the country and, therefore, the proviso to the above Notification cannot be pressed into service for demanding duty on clinker (input) contained in the final product. In this connection, the counsel has referred to the relevant provisions of the SEZ Act, 2005. It appears that the statute deems SEZs to be territories lying outside domestic tariff area. If that be the case, the clearance of cement by the appellants to SEZ was to be reckoned as ‘export' in which event this product cannot fall in the category of goods "exempt from the whole of duty of excise leviable thereon or are chargeable to ‘Nil' rate of duty". Only those inputs which are used in or in relation to the manufacture of the final products coming within the scope of this expression would be covered by the above proviso. In other words, prima facie, the proviso to the above Notification is not attracted and consequently the appellants can legitimately claim the benefit of exemption from payment of duty on clinker in terms of the Notification - Following decision of assessee's own previous case - Stay granted.
|