2014 (3) TMI 514

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..... product which had come into existence in the factory and which was captively consumed - Held that:- Apparently there is some contradictory in the decisions of the court while dealing with the meaning of ‘export’ for the purpose of charging export duty and the manner of granting exemption from excise duty, while supplying he goods to the SEZ. The Board’s Circular dated 27.12.2006 clearly states tha .....

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..... is exempt from duty, duty should have paid on the clinker which is an intermediate product which had come into existence in the factory and which was captively consumed. Based on such reasoning a Show Cause Notice was issued and adjudicated, confirmed a demand of Rs.7,21,33,867/-. 3. The learned counsel for the applicant submits that when the goods are exported the intermediate goods used in th .....

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..... yment of duty to SEZ. Since clinker is an excisable product which come into existence and further the product that has been manufactured out of it has not paid duty, excise duty should be payable on clinker. 5. The learned authorised representative for Revenue also submits that the argument that the supplies to 100% SEZs is to be treated as export as negatived by different High Court in the case .....

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