https://www.taxtmi.com/caselaws?id=243613 The High Court upheld the Central Excise & Gold (Control) Appellate Tribunal's decision that excise duty exemption for cement used in construction activities was not covered under notification No. 1 of 1995 for a 100% Export Oriented Unit. The Court determined that the exemption was limited to goods directly related to manufacturing or packaging for export purposes, excluding general construction materials like cement. The specific items listed in the notification, such as material handling equipment and raw materials, guided the Court's conclusion that the government did not intend to include construction materials under the exemption. en-us Fri, 03 Jan 2014 00:00:00 +0530 Thu, 20 Nov 2014 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243613 The High Court upheld the Central Excise & Gold (Control) Appellate Tribunal's decision that excise duty exemption for cement used in construction activities was not covered under notification No. 1 of 1995 for a 100% Export Oriented Unit. The Court determined that the exemption was limited to goods directly related to manufacturing or packaging for export purposes, excluding general construction materials like cement. The specific items listed in the notification, such as material handling equipment and raw materials, guided the Court's conclusion that the government did not intend to include construction materials under the exemption. Case-Laws Central Excise Fri, 03 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243613