2013 (10) TMI 667

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.... Per P.K. Das; 1. Applicant is engaged in the manufacture of cement. There is a demand of duty along with interest and penalty. The demand is made on clinkers used in the manufacture of cement cleared to SEZ units. The period of dispute is November 2010 to October 2011. 2. Heard both sides and perused the records. 3. Ld. consultant submits that on the identical issue in their own case,....

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....der :- The application for waiver of pre-deposit of duty together with interest and penalty confirmed on clinkers manufactured as an intermediate product in the course of manufacture of cement cleared to SEZ units, for the reason that, as per the proviso to notification No.67/95-CE dated 16.3.95, benefit of captive manufacture exemption is not available to inputs used in or in relation to the m....