https://www.taxtmi.com/caselaws?id=341364 The Customs, Excise & Service Tax Appellate Tribunal (Tribunal) held that despite starting commercial production of clinker before the due date, exemption on cement under Notification No. 50/2003 was not granted. The Tribunal dismissed the appeal, stating that production of a non-exempted item before the due date does not entitle the appellant to claim exemption for cement if its production began after the due date. The Court suggested that if the appellant submitted relevant circulars, they could seek a review for an appropriate decision. The Court did not express an opinion on the case's merits and disposed of the appeal with this guidance. en-us Fri, 31 Mar 2017 00:00:00 +0530 Wed, 23 Aug 2017 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341364 The Customs, Excise & Service Tax Appellate Tribunal (Tribunal) held that despite starting commercial production of clinker before the due date, exemption on cement under Notification No. 50/2003 was not granted. The Tribunal dismissed the appeal, stating that production of a non-exempted item before the due date does not entitle the appellant to claim exemption for cement if its production began after the due date. The Court suggested that if the appellant submitted relevant circulars, they could seek a review for an appropriate decision. The Court did not express an opinion on the case's merits and disposed of the appeal with this guidance. Case-Laws Central Excise Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341364