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2024 (1) TMI 629 - CESTAT CHANDIGARHArea Based exemption - exemption on substantial expansion - appellants were paying duty on the cement manufactured by them but were availing exemption for the intermediate product, Clinker - HELD THAT:- The Hon’ble Apex Court in AMBUJA CEMENT LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH [2015 (11) TMI 1413 - SUPREME COURT] has put to rest a long ongoing dispute, that the cement companies i.e. M/s Ambuja Cements, M/s ACC and the appellants, had with the Department - Hon’ble Apex Court held that The basis adopted by the CESTAT that the 'same final product' should be partly dutiable and partly exempt, is neither a requirement of clause (vi) nor a requirement of Rule 6. The issue is no longer res integra having been settled by the Hon’ble Apex Court - there is no infirmity in the availment of Notification No.67/1995 on clinker manufactured and captively consumed, while availing Notification No.50/2003 on the cement manufactured by the appellants - the impugned order cannot be sustained and therefore, set aside. The appeal is allowed.
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