https://www.taxtmi.com/caselaws?id=30132 Eligibility for duty-free clearance of reprocessed cement under Rule 96-ZV of the erstwhile Central Excise Rules, 1944 depended on whether damaged cement brought back into the factory was capable of recovery by grinding and mixing. The report relied on by the assessee showed only that the cement had setting properties, not that it had already set and become incapable of reprocessing, and the departmental note concerned a different company dealing with already-set damaged cement. On the facts, the reprocessing method was found feasible and recovery of the damaged cement to the extent claimed was possible. The appellant was therefore treated as entitled to the Rule 96-ZV benefit, and the demand and penalty were set aside. en-us Fri, 29 Feb 2008 00:00:00 +0530 Sat, 09 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30132 Eligibility for duty-free clearance of reprocessed cement under Rule 96-ZV of the erstwhile Central Excise Rules, 1944 depended on whether damaged cement brought back into the factory was capable of recovery by grinding and mixing. The report relied on by the assessee showed only that the cement had setting properties, not that it had already set and become incapable of reprocessing, and the departmental note concerned a different company dealing with already-set damaged cement. On the facts, the reprocessing method was found feasible and recovery of the damaged cement to the extent claimed was possible. The appellant was therefore treated as entitled to the Rule 96-ZV benefit, and the demand and penalty were set aside. Case-Laws Central Excise Fri, 29 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30132