https://www.taxtmi.com/caselaws?id=337133 Exemption under Notification No. 67/95-CE was available for clinker captively consumed in manufacturing cement cleared to SEZ units, because the absence of an express SEZ reference in the proviso could not by itself defeat the benefit where the statutory framework treated the SEZ regime as succeeding the earlier FTZ category. The Tribunal also accepted that the demand was revenue neutral, since any duty paid on the intermediate product would have been available as credit or refund/rebate. On that basis, the demand and penalty were not sustainable and the impugned order was set aside. en-us Wed, 28 Sep 2016 00:00:00 +0530 Tue, 03 Jan 2017 22:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337133 Exemption under Notification No. 67/95-CE was available for clinker captively consumed in manufacturing cement cleared to SEZ units, because the absence of an express SEZ reference in the proviso could not by itself defeat the benefit where the statutory framework treated the SEZ regime as succeeding the earlier FTZ category. The Tribunal also accepted that the demand was revenue neutral, since any duty paid on the intermediate product would have been available as credit or refund/rebate. On that basis, the demand and penalty were not sustainable and the impugned order was set aside. Case-Laws Central Excise Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337133