https://www.taxtmi.com/caselaws?id=46346 Losses of cement clinker occurring during transport between factory sites were treated as natural losses arising in the course of movement, particularly where the loss was attributable to handling and loading at intermediate stages. Relying on the earlier decision on the same question, the Court accepted that such transport-related losses qualified for full exemption from excise duty. The exemption was therefore justified in favour of the assessee. en-us Mon, 22 Apr 1996 00:00:00 +0530 Sat, 17 Jul 2010 12:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46346 Losses of cement clinker occurring during transport between factory sites were treated as natural losses arising in the course of movement, particularly where the loss was attributable to handling and loading at intermediate stages. Relying on the earlier decision on the same question, the Court accepted that such transport-related losses qualified for full exemption from excise duty. The exemption was therefore justified in favour of the assessee. Case-Laws Central Excise Mon, 22 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46346