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TMI Blog2017 (11) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... : - the issue is squarely covered in favour of the assessee by the decision of the Tribunal in the case of Ultratech Cement Ltd. [2015 (10) TMI 1058 - CESTAT CHENNAI], where it was held that clinkers used captively for manufacture of cement cleared to SEZ is covered under Notification 67/95 from exemption of excise duty - the appellants are eligible for exemption under N/N. 67/95 on clinker used c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Notification 67/95-CE dated 16.3.1995. Show cause notices were issued to the appellant proposing to demand duty along with interest and also to impose penalties for the periods July 2006 to Mach 2007. After due process of law, the original authority held that the appellants are not eligible to the benefit of Notification 67/95 and confirmed the duty along with interest and imposed penalties. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of duty to units at Special Economic Zone. We find that the issue is squarely covered in favour of the assessee by the decision of the Tribunal in the case of Ultratech Cement Ltd. (supra). The relevant portion of the order is reproduced below:- 24. From the above decision, we find that the issue relates to availment of Cenvat credit, where the appellants have supplied both dutiable and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finition of exempted goods in Central Excise Act except Rule 2(d) of Cenvat Credit Rules. The Tribunal s decision in the case of Surya Roshni (supra) discussed above clearly answers the above question. When the words exempted goods used in the said notification, it only means final products exempted under the Central Excise Act read with Central Excise Rules or any notification issued thereun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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