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2014 (3) TMI 514 - AT - Central ExciseDutiability of goods - Applicant is a manufacturer of cement and they have supplied some quantity of cement to SEZ - Revenue was of the view that since the final product is exempt from duty, duty should have paid on the clinker which is an intermediate product which had come into existence in the factory and which was captively consumed - Held that:- Apparently there is some contradictory in the decisions of the court while dealing with the meaning of ‘export’ for the purpose of charging export duty and the manner of granting exemption from excise duty, while supplying he goods to the SEZ. The Board’s Circular dated 27.12.2006 clearly states that supplies to SEZ has to be treated as ‘export’ and benefits granted accordingly. Considering all these facts, we find it appropriate to waive pre-deposit of duty for the purpose of admission of appeal and we also grant stay on collection of such duty during the pendency of the appeal - Stay granted.
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