https://www.taxtmi.com/caselaws?id=118315 The Tribunal allowed the appeal by M/s. Sunflag Iron & Steel Limited, ruling that excise duty exemption under Notification No. 13/2000-C.E. should be granted based on the manufacturer's category, not the exclusive use of self-produced raw materials. The decision clarified that as long as a manufacturer falls under the specified category, they are entitled to the exemption, regardless of raw material sources. This judgment provides clarity on the interpretation of such notifications and ensures consistent application of excise duty provisions for integrated steel plants. en-us Wed, 05 Jul 2006 00:00:00 +0530 Fri, 29 Jun 2012 18:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118315 The Tribunal allowed the appeal by M/s. Sunflag Iron & Steel Limited, ruling that excise duty exemption under Notification No. 13/2000-C.E. should be granted based on the manufacturer's category, not the exclusive use of self-produced raw materials. The decision clarified that as long as a manufacturer falls under the specified category, they are entitled to the exemption, regardless of raw material sources. This judgment provides clarity on the interpretation of such notifications and ensures consistent application of excise duty provisions for integrated steel plants. Case-Laws Central Excise Wed, 05 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118315