https://www.taxtmi.com/caselaws?id=351360 Clinker used captively in the manufacture of cement and cleared without payment of duty to units in a Special Economic Zone was examined for exemption under Notification No. 67/95-CE. The Tribunal's earlier interpretation of "exempted goods" was applied, treating the proviso to the notification as an exception and understanding the term to cover final products exempted under the Central Excise regime, including by notification. On that basis, clinker used in the captive manufacture of cement cleared to SEZ units without duty was regarded as meeting the exemption conditions. The assessee was therefore eligible for exemption, and the associated demand, interest, and penalties were held unsustainable. en-us Thu, 31 Aug 2017 00:00:00 +0530 Fri, 24 Nov 2017 06:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351360 Clinker used captively in the manufacture of cement and cleared without payment of duty to units in a Special Economic Zone was examined for exemption under Notification No. 67/95-CE. The Tribunal's earlier interpretation of "exempted goods" was applied, treating the proviso to the notification as an exception and understanding the term to cover final products exempted under the Central Excise regime, including by notification. On that basis, clinker used in the captive manufacture of cement cleared to SEZ units without duty was regarded as meeting the exemption conditions. The assessee was therefore eligible for exemption, and the associated demand, interest, and penalties were held unsustainable. Case-Laws Central Excise Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351360