2014 (4) TMI 600

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..... duty together with interest and penalty confirmed on clinkers manufactured as an intermediate product in the course of manufacture of cement cleared to SEZ units, for the reason that, as per the proviso to notification No.67/95-CE dated 16.3.95, benefit of captive manufacture exemption is not available to inputs used in or in relation to the manufacture of final products exempt from the whole of .....

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..... m payment of duty under Notification No.67/95-CE dt. 16.3.95. We find that on the similar issue, this Tribunal in the appellants own case for an earlier period vide Stay Order No.698/12 dt. 1.8.2012, held as under :- The application for waiver of pre-deposit of duty together with interest and penalty confirmed on clinkers manufactured as an intermediate product in the course of manufacture of ce .....

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