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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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        Central Excise

        2019 (2) TMI 1167 - AT - Central Excise

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        Excise exemption for clinkers cleared to SEZ units followed earlier Tribunal ruling, leaving no duty liability Clinkers cleared to SEZ units for use in cement manufacture were contested as being liable to central excise duty despite exemption under Notification No. ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Excise exemption for clinkers cleared to SEZ units followed earlier Tribunal ruling, leaving no duty liability

                              Clinkers cleared to SEZ units for use in cement manufacture were contested as being liable to central excise duty despite exemption under Notification No. 67/95-CE. The Tribunal noted that the same issue had already been decided in the assessee's own case for an earlier period, where the Department's appeal had been rejected. Following that earlier ruling, the Tribunal found no reason to depart from its prior view and accepted the assessee's position that duty was not payable.


                              Issues: Whether clinkers cleared to SEZ units for use in manufacture of cement were liable to central excise duty notwithstanding the exemption claimed under Notification No. 67/95-CE.

                              Analysis: The issue had already been decided in the appellant's own case for an earlier period, where the Tribunal had rejected the Department's appeal on the same question. Following that earlier decision, the Tribunal found no reason to take a different view in the present appeal.

                              Conclusion: The clinkers cleared to SEZ units were not held liable to duty in the present appeal, and the assessee's stand was accepted.

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