https://www.taxtmi.com/caselaws?id=444203 Clinker captively consumed in the manufacture of cement cleared to SEZ units without payment of duty was treated as eligible for exemption under Notification No. 67/1995-CE. The statutory procedure, including bond execution and clearance through the ARE-1 route, meant the goods were not regarded as fully exempted goods. The exemption was held to continue even after the SEZ regime replaced the earlier free trade zone framework, so captive use of clinker for cement cleared to SEZ units/developers remained covered and the duty demand was unsustainable. en-us Tue, 10 Oct 2023 00:00:00 +0530 Wed, 11 Oct 2023 08:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444203 Clinker captively consumed in the manufacture of cement cleared to SEZ units without payment of duty was treated as eligible for exemption under Notification No. 67/1995-CE. The statutory procedure, including bond execution and clearance through the ARE-1 route, meant the goods were not regarded as fully exempted goods. The exemption was held to continue even after the SEZ regime replaced the earlier free trade zone framework, so captive use of clinker for cement cleared to SEZ units/developers remained covered and the duty demand was unsustainable. Case-Laws Central Excise Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444203