https://www.taxtmi.com/caselaws?id=266505 A new cement unit could not claim exemption under Notification No. 50/2003-C.E. merely because it had commenced commercial production of clinker before the cut-off date. The exemption condition was tied to commencement of commercial production of the notified goods, namely cement, and clinker production did not satisfy that requirement because clinker was covered by the notification's negative list. Prior decisions cited by the assessee were distinguished on facts, so the exemption claim failed. en-us Fri, 17 Oct 2014 00:00:00 +0530 Wed, 21 Oct 2015 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266505 A new cement unit could not claim exemption under Notification No. 50/2003-C.E. merely because it had commenced commercial production of clinker before the cut-off date. The exemption condition was tied to commencement of commercial production of the notified goods, namely cement, and clinker production did not satisfy that requirement because clinker was covered by the notification's negative list. Prior decisions cited by the assessee were distinguished on facts, so the exemption claim failed. Case-Laws Central Excise Fri, 17 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266505