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2017 (11) TMI 1239 - AT - Central ExciseBenefit of N/N. 67/95-CE dated 16.3.1995 - whether the appellants are eligible for exemption under Notification No. 67/95-CE dated 16.3.1995 on clinker used captively in the production of cement cleared without payment of duty to units at Special Economic Zone? - Held that: - 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 captively in the production of cement cleared without payment of duty to units at Special Economic Zone - appeal allowed - decided in favor of appellant.
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