2008 (10) TMI 466

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..... [Order per : P.G. Chacko, Member (J)]. After examining the records and hearing both sides, we note that the ld. Commissioner demanded duty of over Rs. 55 lakhs from the appellants on clinker contained in a quantity of 21,160.26 MTs of cement cleared to a Special Economic Zone (SEZ) during April to October 2007. He also imposed equal amount of penalty on them. The impugned demand of duty is .....

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..... hargeable to Nil rate of duty . Only those inputs which are used in or in relation to the manufacture of the final products coming within the scope of this expression would be covered by the above proviso. In other words, prima facie, the proviso to the above Notification is not attracted and consequently the appellants can legitimately claim the benefit of exemption from payment of duty on clin .....

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