2018 (4) TMI 942

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..... d, vs CCE and ST, Tiruchirapalli [2015 (10) TMI 1058 - CESTAT CHENNAI], where it was held that appellants are eligible for exemption under Notification 67/95-CE on clinker captively consumed for manufacture of cement cleared to SEZ units/developers without payment of duty for both the periods prior to and after the amendment of SEZ Act - appeal dismissed - decided against Revenue. - E/659/2010 - .....

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..... led the captive consumption benefit under Notification No.67/95 dt.16.3.1995 in respect in respect of clinker consumed in the manufacture of cement cleared without payment of duty to SEZ area. The Department entertained a view that respondents are not eligible for the benefit of exemption under the Notification. Show Cause Notice was issued demanding duty and interest and for imposing penalties. A .....

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