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2019 (2) TMI 1167 - CESTAT HYDERABADExcisability - intermediate goods - clinkers used in the manufacture of cement - benefit of N/N. 67/95-CE claimed - demand is on the ground that cleared to SEZ is not export, hence duty is to be paid on clinkers - Held that:- On identical issue in respect of the very same appellant, for the earlier period COMMISSIONER OF CENTRAL EXCISE, TIRUCHIRAPALLI VERSUS MADRAS CEMENTS LTD. [2017 (12) TMI 1664 - CESTAT CHENNAI], 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 appellant.
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