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2015 (3) TMI 204 - AT - Central ExciseExemption under Notification No. 67/95-CE - Manufacture of clinker - Captive consumption - Held that:- Both the sides agreed that the issue involved in this case stands decided against the appellant by the Tribunal judgment in the case of Associated Cement Co. Ltd. vs. CCE, Chandigarh reported in [2006 (3) TMI 615 - CESTAT, NEW DELHI], wherein the Tribunal has held that when the cement unit is availing of area based exemption Notification No. 50/03-CE and clinker is captively used for manufacture of cement, the same would not be eligible for exemption under Notification No. 67/95-CE. The clinker is not eligible for exemption under Notification No. 50/03-CE as it is in the negative list of the exemption. In view of this, there is no infirmity in the impugned order - Decided against assessee.
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