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2001 DIGILAW 1174 (SC)

Century Cement v. Collector of Central Excise

2001-07-25

B.N.KIRPAL, K.G.BALAKRISHNAN, N.SANTOSH HEGDE

body2001
ORDER : B.N. Kirpal, J. In view of the notification dated 25th June, 1996, issued subsequent to the order of the CEGAT, the appellant is clearly entitled to exemption of excise duty on lime stone falling under Heading 25.05 and captively consumed in the manufacture of cement clinkers and cleared during the period 20th March, 1990 to 16th September, 1990 which is the period in question in the present appeal. In view of the said notification having been issued, this appeal is allowed. No costs.