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2022 (2) TMI 6 - AT - Central ExciseRecovery of duty on the captively consumed goods along with interest and for imposing penalty - intermediate goods captively consumed when the final products have been cleared to SEZ units - clearances are made to SEZ without payment of duty - benefit of exemption of Notification 67/95-CE denied - HELD THAT:- The said issue has been decided in favour of the appellant by this Tribunal in the appellant’s own case in the above stated final orders by following the decision in 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] where it was held that the cement cleared to SEZ unit/developers are not exempted goods but cleared without payment of duty by following the procedures and conditions stipulated in both SEZ and Rule 19 of CER Rules and the clinkers used captively for manufacture of cement cleared to SEZ is covered under Notification 67/95 from exemption of excise duty. The demand cannot sustain - Appeal allowed - decided in favor of appellant.
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