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2018 (4) TMI 942 - CESTAT CHENNAIN/N. 67/95 CE dated 16.3.95 - clinker manufactured by the appellants and captively consumed in the manufacture of cement that was removed without payment of duty to the units situated in SEZ - Held that: - issue stands covered by the decision in the case of Ultratech Cements Ltd, vs CCE and ST, Tiruchirapalli [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 - appeal dismissed - decided against Revenue.
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