2015 (10) TMI 1780

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.... V. Laksmi Kumaran, Advocate, for the Appellant. Shri M.S. Negi, AR, for the Respondent. ORDER The appellants have filed this appeal against Order-in-Appeal Nos. 252-253/CE/CHD-II/2012, dated 19-12-2012 which upheld the Order-in-Original holding that the appellants were not entitled to the benefit of Notification No. 50/2003-C.E., dated 10-6-2003. 2. The appellants set-up a new ce....

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....duction was of clinker and not of cement. They referred to the judgment of Tribunal in cases of CCE, Rajkot v. Value Packaging - 2009 (233) E.L.T. 84 (Tri.-Ahmd.), CCE, Rajkot v. Indian Steel Corporation Ltd. - 2009 (233) E.L.T. 409 (Tri.-Ahmd.) and CCE, Rajkot v. Meena Agency Pvt. Ltd. - 2010 (249) E.L.T. 114 (Tri.-Ahmd.). 3. We have considered the issue. It is seen that the appellants we....

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....t. It is pertinent to mention here that in the Notification No. 50/2003-C.E. clinker per se figures in the Annexure-I containing the list of goods or activity not eligible for the said exemption (so called negative list). Needless to say, for any discussion, the context is always a relevant factor. It can be nobody's case that a cement unit can be said to have started commercial production merely ....

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....plant by this new cement unit thus does not mean commercial production by the cement unit which is meant/required to commercially produce cement. Further commercial production of clinker by the clinker plant of this cement unit is not germane to the issue also because clinker figures in the negative list (Annexure-I referred to earlier) and therefore provisions of Notification No. 50/2003 do not e....