1998 (8) TMI 197 - AT - Central Excise

Summary

The appeal filed by the Revenue questioned the availability of a notification benefit to a cement manufacturer using clinkers purchased from outside. The Appellate Tribunal ruled that the benefit was not applicable as the clinkers were not manufactured in a vertical shaft kiln as required by the notification. The appeal was allowed in favor of the Revenue due to lack of evidence supporting the use of shaft kiln for manufacturing the clinkers purchased from outside.