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    <title>2016 (11) TMI 632 - CESTAT CHANDIGARH</title>
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    <description>Duty on clinker captively consumed in the manufacture of exempt cement was held not payable, because the issue was covered by the assessee&#039;s own case before the Supreme Court, which had ruled that such captive clinker is not liable to duty when used to produce exempt final cement. Applying that binding principle, the Tribunal held that the exemption benefit was available and the demand could not be sustained, with the impugned order set aside in favour of the assessee.</description>
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      <description>Duty on clinker captively consumed in the manufacture of exempt cement was held not payable, because the issue was covered by the assessee&#039;s own case before the Supreme Court, which had ruled that such captive clinker is not liable to duty when used to produce exempt final cement. Applying that binding principle, the Tribunal held that the exemption benefit was available and the demand could not be sustained, with the impugned order set aside in favour of the assessee.</description>
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      <pubDate>Tue, 20 Sep 2016 00:00:00 +0530</pubDate>
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