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2014 (2) TMI 965 - CESTAT MUMBAIWaiver of predeposit of duty - captive consumption - Cement cleared to units in Special Economic Zone (SEZ) without payment of excise duty - Applicants had also claimed exemption on clinker captively consumed in manufacture of cement as per Notification No.67/95-CE dated 16.3.1995 - Exemption denied - Held that:- demand has been confirmed on clinker manufactured as an intermediate product in the course of manufacture of cement which has been cleared to units in SEZ, for the reason that as per the proviso to Notification No. 67/95-CEd dated 16.3.95 the benefit of captive consumption exemption is not available to inputs used in or in relation to the manufacture of final products which are exempt from whole of the duty of excise or additional duty of excise leviable thereon or chargeable to nil rate of duty thereon other than those cleared - prima facie proviso to Notification No.67/95-CE is not attracted against the assessee - Following decision of Dalmia (Bharat) Cements Ltd. Vs. CCE [2008 (10) TMI 466 - CESTAT, CHENNAI] - Stay granted.
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