https://www.taxtmi.com/caselaws?id=265783 Notification No. 67/95-CE was applied to captively consumed clinker used in making cement cleared to SEZ units or developers under bond. Cement supplied to SEZ under the export procedure was treated as exports for SEZ purposes, not as exempted goods under Central Excise law for the proviso to the notification. The reference in the proviso to the Cenvat Credit Rules, 2001 was read as extending to the corresponding Cenvat Credit Rules, 2004 under the General Clauses Act. The reference to Free Trade Zone was also treated as covering SEZ, so the exemption could not be denied on that basis. en-us Thu, 02 Jul 2015 00:00:00 +0530 Tue, 07 Feb 2017 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265783 Notification No. 67/95-CE was applied to captively consumed clinker used in making cement cleared to SEZ units or developers under bond. Cement supplied to SEZ under the export procedure was treated as exports for SEZ purposes, not as exempted goods under Central Excise law for the proviso to the notification. The reference in the proviso to the Cenvat Credit Rules, 2001 was read as extending to the corresponding Cenvat Credit Rules, 2004 under the General Clauses Act. The reference to Free Trade Zone was also treated as covering SEZ, so the exemption could not be denied on that basis. Case-Laws Central Excise Thu, 02 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265783