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of <h1>CEGAT rules no duty on clinker for captive use in cement production. Appeal dismissed on cement duty rate.</h1> <h3>RAMUKA & BHAGERIA CEMENT PVT. LTD. Versus COMMR. OF C. EX., NEW DELHI</h3> RAMUKA & BHAGERIA CEMENT PVT. LTD. Versus COMMR. OF C. EX., NEW DELHI - 2000 (117) E.L.T. 44 (Tribunal) The Appellate Tribunal CEGAT, New Delhi allowed the appeal regarding duty liability on clinker manufactured for captive consumption in cement production. The Tribunal held that no duty is applicable on clinker used captively for manufacturing cement, citing relevant judgments and explanations. The appeal was dismissed in relation to the rate of duty on cement.
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