Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1664 - AT - Central ExciseExcisability - intermediate product - clinkers used in the manufacture of cement which was cleared to SEZ units without payment of duty - Held that:- This issue stands covered by the decision of Tribunal in the case of Ultratech Cements Ltd. Vs CCE & ST Tiruchirapalli [2015 (10) TMI 1058 - CESTAT CHENNAI], where it was held that appellants are eligible for exemption under Notification 67/95-CE on clinker captively consumed for manufacture of cement cleared to SEZ units/developers without payment of duty for both the periods prior to and after the amendment of SEZ Act - appeal dismissed - decided against Revenue.
|