Central Excise - Sub-heading No. 2505.00, raw feed, slurry and lime stone used for manufacture of clinkers and cement invoking of Section 11C for the period to 13-11-1986 - Regarding
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Exemption for raw materials used in clinker manufacture affirmed where materials are captively consumed, extending benefits to clinker-only producers. Exemptions under Notifications 447/86 and 448/86 apply to limestone, raw feed and slurry and not to cement clinkers; for factories producing only cement clinkers the exemption conditions remain satisfied if those exempted goods are captively consumed in the manufacture of cement clinkers. The notifications do not require that cement clinkers be captively consumed in cement manufacture, and Notification 119/86 separately deals with cement clinkers, so the exemption benefits extend to clinker-only and clinker-and-cement producers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for raw materials used in clinker manufacture affirmed where materials are captively consumed, extending benefits to clinker-only producers.
Exemptions under Notifications 447/86 and 448/86 apply to limestone, raw feed and slurry and not to cement clinkers; for factories producing only cement clinkers the exemption conditions remain satisfied if those exempted goods are captively consumed in the manufacture of cement clinkers. The notifications do not require that cement clinkers be captively consumed in cement manufacture, and Notification 119/86 separately deals with cement clinkers, so the exemption benefits extend to clinker-only and clinker-and-cement producers.
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