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2023 (10) TMI 426 - AT - Central ExciseExemption of duty on the clinker, used captively in the production of cement vide N/N. 67/1995-CE dated 16.03.1995 as amended - Denial on the ground that the final product viz., Cement cleared to the SEZ unit is an exempted product - final product cleared to Special Economic Zone (SEZ) without payment of duty - HELD THAT:- The said issue was considered by the Tribunal in a batch of cases including the case of the appellant in 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 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. In the case of COMMISSIONER OF CENTRAL EXCISE, TIRUCHIRAPALLI VERSUS MADRAS CEMENTS LTD. [2017 (12) TMI 1664 - CESTAT CHENNAI], the Tribunal has applied the said decision to set aside the demand. The demand cannot sustain. The impugned order is set aside - appeal allowed.
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