https://www.taxtmi.com/caselaws?id=170250 Captive intermediate goods remained eligible for Notification No. 67/95-C.E. where the final product was cleared to SEZ units, because such clearances were treated as exports under bond and were not shown to be exempted goods or goods chargeable to nil rate of duty. The proviso denying the exemption was not attracted on the available record, and the cited precedent was distinguishable because it involved a final product expressly exempted under a different notification. A prima facie case for stay was therefore made out, and recovery of the demand was waived pending disposal of the appeal. en-us Mon, 25 Oct 2010 00:00:00 +0530 Thu, 21 May 2015 10:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170250 Captive intermediate goods remained eligible for Notification No. 67/95-C.E. where the final product was cleared to SEZ units, because such clearances were treated as exports under bond and were not shown to be exempted goods or goods chargeable to nil rate of duty. The proviso denying the exemption was not attracted on the available record, and the cited precedent was distinguishable because it involved a final product expressly exempted under a different notification. A prima facie case for stay was therefore made out, and recovery of the demand was waived pending disposal of the appeal. Case-Laws Central Excise Mon, 25 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170250