2019 (2) TMI 1167

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..... very same appellant, for the earlier period COMMISSIONER OF CENTRAL EXCISE, TIRUCHIRAPALLI VERSUS MADRAS CEMENTS LTD. [2017 (12) TMI 1664 - CESTAT CHENNAI], 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 amen .....

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..... he demand is on the ground that cleared to SEZ is not export, hence duty is to be paid on clinkers. 4. We find that on identical issue in respect of the very same appellant, for the earlier period, in an appeal filed by Revenue in appeal No. E/225/2011, by Final Order No. 43174/2017 dated18.12.2017 rejected the Revenue s appeal and upheld the contention of the appellant/assessee (in this case). .....

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