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2015 (8) TMI 1378 - AT - Central ExciseCement - benefit of N/N. 4/2006-C.E., dated 1-3-2006 - Revenue is of the view that these customers cannot be considered as Industrial and Institutional customers, therefore, the appellants are not entitled for the benefit of the concessional rate of duty as per Notification - Held that: - in the case of Ultratech Cement Ltd. [2014 (9) TMI 966 - CESTAT NEW DELHI], the issue has been settled that the appellants are entitled to avail benefit of N/N. 4/2006-C.E. ibid availing concessional rate of duty - the appellants are entitled to claim the benefit of N/N. 4/2006-C.E., dated 1-3-2006 for the clearances - appeal allowed - decided in favor of assessee.
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