2015 (3) TMI 204

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..... 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 .....

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..... by the appellant and captively used for manufacture of cement is eligible for exemption under Notification No. 67/95-CE or not. This issue was decided against the appellant by the Commissioner (Appeals) vide his order-in-appeal No. 220/CE/CHD/2005 dated 13/06/2005 against which this appeal has been filed. 2. Heard both the sides. 3. Both the sides agreed that the issue involved in this case .....

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