https://www.taxtmi.com/caselaws?id=219448 The Tribunal upheld the demand for excise duty on cement clinkers produced and used within the same factory for producing cement, ruling that Explanation-II under Rule 4 was not omitted by the 2003 amendment. The decision aligns with historical legislative amendments and judicial interpretations, ensuring uniform tax treatment regardless of the factory setup. en-us Thu, 03 May 2012 00:00:00 +0530 Fri, 14 Dec 2012 09:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219448 The Tribunal upheld the demand for excise duty on cement clinkers produced and used within the same factory for producing cement, ruling that Explanation-II under Rule 4 was not omitted by the 2003 amendment. The decision aligns with historical legislative amendments and judicial interpretations, ensuring uniform tax treatment regardless of the factory setup. Case-Laws Central Excise Thu, 03 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219448