2017 (11) TMI 1239

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....i S. Govindarajan, AC (AR) for the Respondent ORDER Brief facts of the case are that the appellants are manufacturers of cement and clinker. The appellants have cleared cement to units which are situated in SEZ without payment of duty under Rule 30 of the Special Economic Zone Rules, 2006. Clinker used in the manufacture of cement which is cleared to the SEZ without payment of duty is eligible f....

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....4 (Tri. Chennai). She submitted that the demand is unsustainable and prayed for setting aside the order. 3.   The learned AR Shri S. Govindarajan reiterated the findings in the impugned order. 4.   Heard both sides. 5.   The issue in this appeal is whether the appellants are eligible for exemption under Notification No. 67/95-CE dated 16.3.1995 on clinker used capt....

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.... under Rule 5A. The Principal Benchs above decision is squarely applicable to the facts of the present case. In the present case, we find the sub-clause (vi) of the proviso to Notification No. 67/95-C.E. is an exception clause where a manufacturer of dutiable and exempted goods is eligible if he discharges the obligation prescribed in Rule 6 of Cenvat Credit Rules, 2001. As rightly submitted by ....