https://www.taxtmi.com/caselaws?id=86172 Exemption under Notification No. 24/91-C.E. was held to depend on cement being manufactured through use of the vertical shaft kiln, not merely on the kiln's presence in the factory. Cement made from clinker purchased from outside did not satisfy that process requirement, so the exemption was unavailable for that portion. The benefit remained available only where the cement was produced from clinker manufactured in the factory by use of the vertical shaft kiln. The distinction from earlier notifications, which expressly required captive clinker manufacture, reinforced the narrower reading of the notification and confined the exemption to qualifying production only. en-us Mon, 14 Oct 1996 00:00:00 +0530 Wed, 10 Aug 2011 16:06:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86172 Exemption under Notification No. 24/91-C.E. was held to depend on cement being manufactured through use of the vertical shaft kiln, not merely on the kiln's presence in the factory. Cement made from clinker purchased from outside did not satisfy that process requirement, so the exemption was unavailable for that portion. The benefit remained available only where the cement was produced from clinker manufactured in the factory by use of the vertical shaft kiln. The distinction from earlier notifications, which expressly required captive clinker manufacture, reinforced the narrower reading of the notification and confined the exemption to qualifying production only. Case-Laws Central Excise Mon, 14 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86172