Captive consumption exemption under Notification No. 67/95-CE accepted for clinkers; pre-deposit waived and recovery stayed.

Clinkers captively consumed in cement manufacture were treated as eligible for exemption under Notification No. 67/95-CE on the facts considered, as the Tribunal followed its earlier order in the appellant's own case and the decision in Ultratech Cements Ltd. The proviso to the notification was read as not barring captive consumption exemption in that context, and the Tribunal granted interim relief pending disposal of the appeal. Pre-deposit of duty and penalty was waived, and recovery was stayed until the appeal is decided.

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Issues: Whether clinkers manufactured and captively consumed in the manufacture of cement were entitled to exemption under Notification No. 67/95-CE, and whether pre-deposit of duty and penalty should be waived with stay of recovery.

Analysis: The Tribunal followed its earlier order in the appellant's own case and the earlier order in Ultratech Cements Ltd., holding that the proviso to Notification No. 67/95-CE did not bar captive consumption exemption in the facts considered. On that basis, the Tribunal granted interim relief pending disposal of the appeal.

Conclusion: Pre-deposit of duty and penalty was waived and recovery was stayed till disposal of the appeal.

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