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    <title>2014 (4) TMI 600 - CESTAT CHENNAI</title>
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    <description>Clinkers captively consumed in cement manufacture were treated as eligible for exemption under Notification No. 67/95-CE on the facts considered, as the Tribunal followed its earlier order in the appellant&#039;s own case and the decision in Ultratech Cements Ltd. The proviso to the notification was read as not barring captive consumption exemption in that context, and the Tribunal granted interim relief pending disposal of the appeal. Pre-deposit of duty and penalty was waived, and recovery was stayed until the appeal is decided.</description>
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      <link>https://www.taxtmi.com/caselaws?id=246163</link>
      <description>Clinkers captively consumed in cement manufacture were treated as eligible for exemption under Notification No. 67/95-CE on the facts considered, as the Tribunal followed its earlier order in the appellant&#039;s own case and the decision in Ultratech Cements Ltd. The proviso to the notification was read as not barring captive consumption exemption in that context, and the Tribunal granted interim relief pending disposal of the appeal. Pre-deposit of duty and penalty was waived, and recovery was stayed until the appeal is decided.</description>
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