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Commissioner of Central Excise-Bhavnagar Versus Gujarat Sidhee Cement Ltd

2015 (11) TMI 825 - CESTAT AHMEDABAD

Duty demand - exemption Notification No 2 /2001 dtd 27.1.2001 - Captive consumption - Held that:- Tribunal already decided against the 3 show cause notices against the appeal filed by the respondent and remanded the matter. He also submits that the a .....

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e earlier proceedings, which may be verified. Following the decision of the Tribunal in the case of Saurashtra Cement Ltd , we hold that the demand at the rate of 8% of the value of Cement cannot be sustained and remand the matter to the Commissioner .....

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For The Revenue : Shri Alok Srivatava, Authorised Representative Per : Mr.P.K. Das, After hearing both the sides and on perusal of records, we find that the respondents were engaged in the manufacture of Portland Cement and Clinkers. The demand of du .....

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T under Rule 6(3)(b) of CENVAT Credit Rules in respect of 3 Show Cause Notices and dropped the demand of duty on clinker on 2 Show Cause Notices. The Learned Authorised Representative for the Revenue submits that there is no clarity in the order that .....

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ter for verification of the reversal of credit amount. 2. The Learned Advocate for the respondent submits that the present impugned order is related to 5 show cause notices out of which 3 show cause notices are related to demand under Rule 6 of CENVA .....

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