9911796707
TMI Blog2017 (11) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... harma, D.R. ORDER Per: B. Ravichandran The appeal is directed against order dated 29.06.2015 passed by the Commissioner of Central Excise, Jaipur. 2. The appellants are engaged in the manufacture of clinker and cement liable to Central Excise duty. They were, availing Cenvat credit on inputs, input services in terms of Cenvat Credit Rules, 2004. They were clearing some of their manufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2010 to October, 2014. He also imposed penalty of Rs. 1,20,21,414/-. The original authority held that the clinker captively consumed for the manufacture of cement cleared to SEZ unit is not specifically mentioned under Notification No. 67/95 and therefore, the benefit as claimed by the assessee is not available. 3. The ld. Counsel for the appellant submitted that the impugned order is erroneous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cement by captively consuming clinker manufactured in their unit. In normal course, such clinker is exempted from payment of duty in terms of Notification No.67/95-CE if the final product cement suffers duty. In the present case, some portion of cement has been cleared without payment of duty to the units located in SEZ. Clearances to SEZ were in terms of Rule 30 of the SEZ Rules, 2005 read with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture of such cement cleared to SEZ Units under the provisions of Rule 19 of Central Excise Rules, 2002. 6. Accordingly, the Tribunal concluded that the appellants were eligible for exemption under Notification No.67/95-CE on clinker captively consumed for manufacture of cement cleared to SEZ Units/Developers without payment of duty for the period prior to and after the amendment of SEZ Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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