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2017 (12) TMI 1133 - AT - Central ExciseIntermediate goods - N/N. 67/95-CE dt. 16.03.95 - Department however took the view that duty is payable on intermediate products consumed captively in manufacture of the final products cleared without payment of duty to SEZ, since SEZ unit is not included in the condition for exemption - Held that: - the issue at hand is squarely covered by the case of M/s Ultratech Cements Ltd And Others Versus Commissioner of Central Excise And Service Tax, Tiruchirapalli And Others [2015 (10) TMI 1058 - CESTAT CHENNAI], which have unequivocally held that supplies made to SEZ / Developers by DTA unit are neither chargeable to Nil rate of duty nor exempt from payment of duty under exemption notification, hence they are not exempt goods for the purpose of Rule 2 (d) of Cenvat Credit Rules, 2004. The appellants are very much entitled to the benefit of Notification No.67/95-CE in respect of intermediate goods used to manufacture final products which were supplied to a SEZ unit - appeal allowed - decided in favor of appellant.
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