https://www.taxtmi.com/caselaws?id=353030 The Tribunal allowed the appeal of M/s Ultra Tech Cement Ltd, holding that the benefit of exemption under notification no.4/2006-CE for captive consumption of cement applied to goods not cleared in packaged form, supporting the appellant's claim. The dispute arose when the department alleged the appellant wrongly claimed the exemption, resulting in additional duty. The Tribunal clarified that duty liability based on retail sale price did not apply to self-consumption transactions and that the impugned transaction did not fall under captive consumption, ultimately setting aside the order against the appellant. en-us Fri, 10 Nov 2017 00:00:00 +0530 Wed, 27 Dec 2017 08:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353030 The Tribunal allowed the appeal of M/s Ultra Tech Cement Ltd, holding that the benefit of exemption under notification no.4/2006-CE for captive consumption of cement applied to goods not cleared in packaged form, supporting the appellant's claim. The dispute arose when the department alleged the appellant wrongly claimed the exemption, resulting in additional duty. The Tribunal clarified that duty liability based on retail sale price did not apply to self-consumption transactions and that the impugned transaction did not fall under captive consumption, ultimately setting aside the order against the appellant. Case-Laws Central Excise Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353030