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of <h1>CEGAT Rules in Favor of M/s. Cement Corporation: Exemption Eligibility Upheld</h1> The Appellate Tribunal CEGAT, New Delhi ruled in favor of M/s. Cement Corporation of India, allowing their appeals and affirming their eligibility for ... Cement - Exemption under Notification No. 24/91-C.E. Issues:1. Eligibility for exemption under Notification No. 24/91 dated 25-7-1991 for manufacturing portland cement.2. Interpretation of conditions specified in the notification for exemption eligibility.3. Discrepancy between installed capacity and licensed capacity for factories.4. Application of exemption provisions to factories based on industrial licensing requirements.5. Consideration of clearances exceeding prescribed limits for exemption eligibility.Detailed Analysis:1. The judgment dealt with the eligibility of M/s. Cement Corporation of India for exemption under Notification No. 24/91 dated 25-7-1991 concerning the manufacture of portland cement falling under Chapter 25 of the Schedule to the Central Excise Tariff Act, 1985. The company had two factories, one at Kurkunta and another at Rajban, using Rotary Kiln for cement production and availing exemption under specified conditions in the notification.2. The key issue revolved around the interpretation of conditions outlined in the notification for exemption eligibility based on the type of factory and its capacity. The notification categorized factories into those not requiring an industrial license and those needing one, with specified capacity limits for exemption eligibility. The dispute arose due to discrepancies between the installed capacity and licensed capacity of the factories.3. The discrepancy between the installed capacity and licensed capacity of the factories led to a detailed analysis of whether the factories fell under the category requiring an industrial license or not. The judgment highlighted the importance of adhering to the prescribed limits and conditions specified in the notification to determine the eligibility for exemption.4. The application of exemption provisions to factories based on industrial licensing requirements was a crucial aspect of the judgment. The authorities examined whether the factories met the criteria for exemption based on their historical licensing status and the changes in industrial licensing regulations over time.5. Another significant issue addressed in the judgment was the consideration of clearances exceeding the prescribed limits for exemption eligibility. The judgment delved into the clearances made by the factories in previous financial years and their impact on the eligibility for exemption under the notification.In conclusion, the Appellate Tribunal CEGAT, New Delhi ruled in favor of M/s. Cement Corporation of India, allowing their appeals and affirming their eligibility for exemption under Notification No. 24/91 dated 25-7-1991 for both the Kurkunta and Rajban factories. The judgment emphasized the importance of adhering to the specified conditions in the notification and interpreting them in line with the industrial licensing requirements and production capacities of the factories involved.
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