https://www.taxtmi.com/caselaws?id=350127 Clinker captively consumed in manufacturing cement cleared without duty to SEZ units or developers remains eligible for exemption under Notification No. 67/1995-CE. Where cement is supplied to an SEZ under the prescribed export-linked procedure, including bond and ARE-1 compliance under the SEZ Rules and Central Excise Rules, the supply is not treated as an exempted clearance. Consequently, the restriction denying captive-consumption exemption where final goods are exempted does not apply. Supplies to SEZ therefore do not bar the exemption for clinker used in manufacturing cement. en-us Fri, 01 Sep 2017 00:00:00 +0530 Wed, 01 Nov 2017 10:51:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350127 Clinker captively consumed in manufacturing cement cleared without duty to SEZ units or developers remains eligible for exemption under Notification No. 67/1995-CE. Where cement is supplied to an SEZ under the prescribed export-linked procedure, including bond and ARE-1 compliance under the SEZ Rules and Central Excise Rules, the supply is not treated as an exempted clearance. Consequently, the restriction denying captive-consumption exemption where final goods are exempted does not apply. Supplies to SEZ therefore do not bar the exemption for clinker used in manufacturing cement. Case-Laws Central Excise Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350127