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2013 (10) TMI 667 - CESTAT CHENNAIExemption under Notification No.67/95-CE – Captive Consumption – clearance to SEZ unit - Waiver of Pre-deposit - Whether ‘clinkers’ manufactured and consumed captively in the manufacture of cement is eligible for exemption from payment of duty under Notification No.67/95-CE – Held that:- as per the proviso to notification No.67/95, benefit of captive manufacture exemption is not available to inputs used in or in relation to the manufacture of final products exempt from the whole of duty of excise or additional duty of excise thereon or chargeable to nil rate of duty other than those cleared to a unit in free trade zone or to a 100% EOU or to a unit in a Electronic hardware Technology Park, or to a unit in a Software Technology park or under notification No.108/95-CE while the clinker is not one of those enumerated in the list, is allowed – Pre-deposit of duty and penalty is waived and recovery stayed till disposal of the appeal – stay granted.
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