2014 (8) TMI 432

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....mohan Rao, DC (AR) PER : Pradip Kumar Das Heard both sides and perused the records. 2. The applicant is engaged in the manufacture of cement and cleared to Special Economic Zone (SEZ) without payment of duty. The demand was raised on Clinker captively used in the manufacture of cement cleared to SEZ on the ground that they are not eligible for Exemption Notification No.67/95-CE, dated 16.....

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....them. The impugned demand of duty is on account of denial of the benefit of Notification No. 67/95-C.E. dt. 16-3-95. It is the case of the appellants that the final product (cement) which was cleared to SEZ should be deemed to have been exported from the country and, therefore, the proviso to the above Notification cannot be pressed into service for demanding duty on clinker (input) contained in t....