2017 (12) TMI 1664 - AT - Central Excise

Excisability - intermediate product - clinkers used in the manufacture of cement which was cleared to SEZ units without payment of duty - Held that - This issue stands covered by the decision of Tribunal in the case of Ultratech Cements Ltd. Vs CCE & 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.

Summary

The appeal considered whether clinkers used in manufacturing cement cleared to SEZ units without central excise duty payment are liable to duty. The Tribunal found the issue covered by previous decisions and dismissed the appeal, stating no merit and no interference required. (2017 (12) TMI 1664 - CESTAT CHENNAI)