2015 (3) TMI 204

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....(Jt. CDR) JUDGEMENT Per. Rakesh Kumar :- The appellant are manufacturers of clinker as well as cement chargeable to Central Excise duty. Their unit is located in Himachal Pradesh and in respect of cement they are availing of exemption under Notification No. 50/03-CE. The clinker manufactured is captively cleared for use in the manufacture of cement. The only point of dispute in this case is as ....