Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 6 - AT - Central ExciseBenefit of N/N. 67/1995-CE dated 16.03.1995 - captive consumption of clinker captively consumed in manufacture of Cement, cleared to SEZ units - Revenue entertained the view that since such cement is exempted from payment of Central Excise duty, the exemption for captively consumed clinker in terms of the above Notification is not available - Held that: - Tribunal in large number of appeals in identical set of facts has held that the clearances made to SEZ Units in terms of Rule 19 of Central Excise Rules are not to be considered as exempted clearances and such clearances will not bar the exemption available to captively consumed clinker under N/N. 67/95 - Appeal allowed - decided in favor of appellant.
|