9911796707
TMI Blog2017 (11) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... e above Notification is not available - Held that: - Tribunal in large number of appeals in identical set of facts has held that the clearances made to SEZ Units in terms of Rule 19 of Central Excise Rules are not to be considered as exempted clearances and such clearances will not bar the exemption available to captively consumed clinker under N/N. 67/95 - Appeal allowed - decided in favor of app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Notification No.67/1995-CE dated 16.03.1995 in respect of clinker, which is captively consumed in the manufacture of cement cleared to units in SEZ. The Revenue entertained the view that since such cement is exempted from payment of Central Excise duty, the exemption for captively consumed clinker in terms of the above Notification is not available. Accordingly, proceedings were initiated to den ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e clearance under bond under the cover of ARE-1 etc. Such clearances are not considered as exempted. The clearances to SEZ are at par with the export and on that ground also denial of exemption to clinker captively consumed is not tenable. He further relied on the decision of the Tribunal in bunch of cases dealing in similar set of facts reported in 2015 VIL 417 CESTAT- CHE-CE. In the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. are to be followed by the appellant. In the present case, they did follow such procedure. The same is not in dispute. The Tribunal in the above reported case, disposed of large number of appeals in identical set of facts. It was held that the clearances made to SEZ Units in terms of Rule 19 of Central Excise Rules are not to be considered as exempted clearances and such clearances will not b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
