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2017 (12) TMI 1215 - CESTAT CHENNAIIntermediate goods - benefit of N/N. 67/95 - clearance of intermediate products viz. Acetic Acid, Ethyl Acetate and Anhydride cleared by the appellants to a unit situated in the SEZ without payment of duty in terms of Rule 30 of SEZ Rules, 2005 - Held that: - the issue is no longer res integra and has been settled in favour of the appellant in their own case Trichy Distilleries & Chemicals Ltd. Versus Commissioner of Central Excise, Trichy [2017 (12) TMI 1133 - CESTAT CHENNAI], where it was held that the appellants are very much entitled to the benefit of N/N. 67/95-CE in respect of intermediate goods used to manufacture final products which were supplied to a SEZ unit - appeal allowed - decided in favor of appellant.
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