TMI Blog2015 (10) TMI 1780X X X X Extracts X X X X X X X X Extracts X X X X ..... ce cement. Further commercial production of clinker by the clinker plant of this cement unit is not germane to the issue also because clinker figures in the negative list (Annexure-I referred to earlier) and therefore provisions of Notification No. 50/2003 do not even apply to the commercial production by clinker plant of new cement unit. In the case of CCE, Rajkot v. Meena Agency Pvt. Ltd. (2009 (8) TMI 979 - CESTAT AHMEDABAD) cited by the appellants, the assessee had already been availing of the exemption under Notification No. 50/2003-C.E. and had only added some new products. Similar situation existed in case of CCE, Rajkot v. Value Packaging (2008 (8) TMI 129 - CESTAT AHEMDABAD). The facts and circumstances in the case of CCE, Rajkot v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification) but only in respect of cement. They asserted that they were eligible for exemption on cement so long as their unit started commercial production before 31-3-2010 (which, they claim, it did) and that it did not matter that the commercial production was of clinker and not of cement. They referred to the judgment of Tribunal in cases of CCE, Rajkot v. Value Packaging - 2009 (233) E.L.T. 84 (Tri.-Ahmd.), CCE, Rajkot v. Indian Steel Corporation Ltd. - 2009 (233) E.L.T. 409 (Tri.-Ahmd.) and CCE, Rajkot v. Meena Agency Pvt. Ltd. - 2010 (249) E.L.T. 114 (Tri.-Ahmd.). 3. We have considered the issue. It is seen that the appellants were given permission to setup a new cement plant. The contention of the appellants that so long as they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory even if (or as) the installation of plant and machinery was incomplete and in progress. In other words, a new cement unit can be said to have commenced commercial production (specially in the context of Notification No. 50/2003-C.E.) only and only when it commenced commercial production of cement because a cement unit is set-up for producing cement. The commercial production by the clinker plant by this new cement unit thus does not mean commercial production by the cement unit which is meant/required to commercially produce cement. Further commercial production of clinker by the clinker plant of this cement unit is not germane to the issue also because clinker figures in the negative list (Annexure-I referred to earlier) and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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