https://www.taxtmi.com/caselaws?id=44437 Loss of cement clinker during transport between factories was treated as a natural transit loss where it arose from movement over a substantial distance and handling, loading, and unloading at intermediate stages. The High Court agreed with the view taken in connected writ petitions and held that such loss remained within the recognised exemption framework, so it was not liable to further excise duty. The assessee was therefore entitled to full exemption for the transit loss. en-us Mon, 22 Apr 1996 00:00:00 +0530 Sat, 26 Jun 2010 11:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44437 Loss of cement clinker during transport between factories was treated as a natural transit loss where it arose from movement over a substantial distance and handling, loading, and unloading at intermediate stages. The High Court agreed with the view taken in connected writ petitions and held that such loss remained within the recognised exemption framework, so it was not liable to further excise duty. The assessee was therefore entitled to full exemption for the transit loss. Case-Laws Central Excise Mon, 22 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44437