https://www.taxtmi.com/caselaws?id=350127 Clinker captively used in manufacturing cement cleared to SEZ units or developers without payment of duty was held to retain exemption under Notification No. 67/1995-CE, because such SEZ clearances made under Rule 30 of the SEZ Rules, 2005 read with Rule 19 of the Central Excise Rules, 2002, including bond and ARE-1 compliance, are treated as export-linked supplies rather than exempted clearances. As the final cement clearances to SEZ were not regarded as exempted clearances, the Revenue's basis for denying the captive-consumption exemption failed. The note also records that an earlier Tribunal decision on identical facts had reached the same conclusion. 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 used in manufacturing cement cleared to SEZ units or developers without payment of duty was held to retain exemption under Notification No. 67/1995-CE, because such SEZ clearances made under Rule 30 of the SEZ Rules, 2005 read with Rule 19 of the Central Excise Rules, 2002, including bond and ARE-1 compliance, are treated as export-linked supplies rather than exempted clearances. As the final cement clearances to SEZ were not regarded as exempted clearances, the Revenue's basis for denying the captive-consumption exemption failed. The note also records that an earlier Tribunal decision on identical facts had reached the same conclusion. Case-Laws Central Excise Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350127