1997 (1) TMI 231

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant. Shri J.M. Sharma, JDR, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. -  These are four appeals arising out of the common order-in-appeal dated 6-9-1991 passed by the Collector of Central Excise (Appeals), New Delhi. 2. Ld. Counsel stated that in Appeal Nos. 4729 and 4730 the main issue involved is whether the cement manufactured from clinker purch....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ured within the factory and used for production of cement; But it has denied the benefit in respect of the quantity of clinker obtained from outside and used for production of cement in the factory as the appellants could not show that the said clinker was manufactured by the use of vertical shaft kiln. 5. It was appellant's contention that the emphasis was on granting exemption to cement ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e notification involved was 24/91, dated 25-7-1991 and the Tribunal had interpreted the notification and particular the phrases "and using vertical shaft kiln". The notifications in question in the present appeals use the same phraseology and therefore he leaves the matter to the bench. 6. Ld. DR stated that the Ld. Counsel has very fairly brought the latest legal position to the notice of....