Tribunal Grants Waiver of Predeposit for Clinkers in Cement Manufacturing

The Tribunal granted the application for waiver of predeposit of duty on clinkers used in the manufacture of cement cleared to units in SEZ, based on a previous case involving the same appellant where predeposit was waived and recovery stayed. The decision ensured consistency in treatment and relief granted in similar circumstances, emphasizing the application of legal provisions and precedents to determine eligibility for waiver of predeposit. The order, delivered by Ms. Jyoti Balasundaram and Dr. Chittaranjan Satapathy, maintained fairness and transparency in decision-making, providing relief to the appellant during the appeal process.

---

---

Issues: Application for waiver of predeposit of duty on clinkers manufactured as an intermediate product in the course of manufacture of cement cleared to units in SEZ.

Analysis:
1. The issue at hand involves an application for waiver of predeposit of duty, interest, and penalty confirmed on clinkers manufactured as an intermediate product in the manufacture of cement cleared to units in SEZ. The appellant sought exemption based on the proviso to Notification No.67/95-CE, which restricts the benefit of captive consumption exemption for inputs used in the manufacture of final products exempt from duty or chargeable to Nil rate of duty, except for specific categories of units. The clinker in question did not fall under the exempted categories specified in the notification.

2. The Tribunal considered a similar issue involving the same assessee in a previous case, where predeposit was waived, and recovery stayed. Referring to Stay Order No. 651, 652/09 dated 10.7.09, the Tribunal decided to grant the prayer for waiver and stay recovery of the amounts during the pendency of the appeal. This decision was based on the precedent set in the earlier case involving the same appellant, ensuring consistency in treatment and relief granted in similar circumstances.

3. The judgment, delivered by Ms. Jyoti Balasundaram, Vice-President, and Dr. Chittaranjan Satapathy, Technical Member, emphasized the application of legal provisions and precedents to determine the eligibility for waiver of predeposit in cases involving duty on intermediate products like clinkers. By following the precedent set in a previous case concerning the same appellant, the Tribunal maintained fairness and consistency in its decisions, ensuring equitable treatment and relief for the appellant during the appeal process. The order was dictated and pronounced in open court, providing transparency and clarity in the decision-making process.

---