TMI Blog2022 (2) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... (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. - Excise Appeal No.40762 of 2021 - Final Order No. 40010/2022 - Dated:- 31-1-2022 - Ms. Sulekha Beevi C.S., Member (Judicial) and Shri P. Anjani Kumar, Member (Technical) Shri Joseph Prabhakar, Advocate for the Appellant Ms. Sridevi Tritula, ADC (AR) for the Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... periods. Before filing the present appeal, the appellant had approached the Hon'ble High Court of Madras by filing a writ petition. The department has filed an affidavit before the Hon'ble High Court on 16.3.2021 stating that the Final Order Nos. 40863 to 40865/2018 dated 9.3.2018 and No. 40150/2018 dated 19.1.2018 passed by the Tribunal has been accepted by the department on merits. He prayed that the appeal may be allowed. 4. The learned AR Ms. Sridevi Tritula appeared for the department 5. Heard both sides. 6. The issue in this case is whether the appellant is eligible for the exemption notification No. 67/95-CE on the intermediate goods captively consumed when the final products have been cleared to SEZ units. The said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xempted, then the question of following the procedures stipulated under SEZ Act and under Rule 19 of Central Excise Rules, 2002 does not arise. On a perusal of the records, we find that the appellants have cleared the goods to SEZ under-bond by following the ARE-1 procedures prescribed under Rule 19 of the CENVAT Credit Rules. Rule 19 of Central Excise Rules, 2002 is reproduced as under:- RULE 19. Export without payment of duty. (1) Any excisable goods may be exported without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, as may be approved by the Principal Commissioner or Commissioner, as the case may be. (2) Any material may be removed without payment of duty from a fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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