TMI Blog2014 (2) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... - Exemption denied - Held that:- demand has been confirmed on clinker manufactured as an intermediate product in the course of manufacture of cement which has been cleared to units in SEZ, for the reason that as per the proviso to Notification No. 67/95-CEd dated 16.3.95 the benefit of captive consumption exemption is not available to inputs used in or in relation to the manufacture of final produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey cleared cement to units in Special Economic Zone (SEZ) without payment of excise duty. The applicants had also claimed exemption on clinker captively consumed in manufacture of cement as per Notification No.67/95-CE dated 16.3.1995. In the impugned order, the exemption benefit was denied. 3. Heard both sides and perused the records. 4. We find that on an identical issue, the Tribunal waive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elow:- "2. The demand has been confirmed on clinker manufactured as an intermediate product in the course of manufacture of cement which has been cleared to units in SEZ, for the reason that as per the proviso to Notification No. 67/95-CEd dated 16.3.95 the benefit of captive consumption exemption is not available to inputs used in or in relation to the manufacture of final products which are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Following the ratio of the above stay order, at this stage, we waive the predeposit of the duties, interest and penalties and stay recovery thereof pending the appeal . 7. After considering the submissions of both sides and following the decision of the Tribunal in the earlier stay order, we grant waiver of predeposit of entire dues and stay its recovery during the pendency of the appeal. Stay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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