https://www.taxtmi.com/caselaws?id=96368 Cement exemption under the relevant notifications was available for cement manufactured from the assessee's own clinker, and that benefit was not lost merely because a small part of production also used purchased clinker. The proviso was treated as excluding only cement made from clinker not produced in the same factory, not as denying exemption for cement made from own clinker. As the exemption could not be refused on that basis, the consequential penalty also could not be sustained. en-us Wed, 09 May 2001 00:00:00 +0530 Wed, 21 Dec 2011 12:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96368 Cement exemption under the relevant notifications was available for cement manufactured from the assessee's own clinker, and that benefit was not lost merely because a small part of production also used purchased clinker. The proviso was treated as excluding only cement made from clinker not produced in the same factory, not as denying exemption for cement made from own clinker. As the exemption could not be refused on that basis, the consequential penalty also could not be sustained. Case-Laws Central Excise Wed, 09 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96368