https://www.taxtmi.com/caselaws?id=361550 Captively consumed cement used to erect structures in the course of expanding a cement plant was treated as revenue neutral because the final product was cleared on payment of duty and any duty on the cement would have been available as corresponding CENVAT credit. On that basis, the demand was held unsustainable, as the revenue-neutral position supported the limitation defence. The demand was therefore set aside as barred by limitation, and the assessee succeeded. en-us Wed, 06 Jun 2018 00:00:00 +0530 Sat, 09 Jun 2018 07:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361550 Captively consumed cement used to erect structures in the course of expanding a cement plant was treated as revenue neutral because the final product was cleared on payment of duty and any duty on the cement would have been available as corresponding CENVAT credit. On that basis, the demand was held unsustainable, as the revenue-neutral position supported the limitation defence. The demand was therefore set aside as barred by limitation, and the assessee succeeded. Case-Laws Central Excise Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361550