2014 (3) TMI 514

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....ar Das: The applicant is a manufacturer of cement and they have supplied some quantity of cement to SEZ during the period Aug.'09 to Mar.'11. Goods supplied to SEZ did not attract any excise duty because it is treated as export. 2. Revenue was of the view that since the final product is exempt from duty, duty should have paid on the clinker which is an intermediate product which had come into ex....

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....inking of all other similar matters so as to enable the Bench to hear them together. 4. Opposing the prayer, the learned for the Revenue submits that Notification No.67/95-CE, dated 16.03.1995 does not make any provision in respect of goods captively consumed and supplied without payment of duty to SEZ. Since clinker is an excisable product which come into existence and further the product that h....