Appellant Claims Duty Exemption for Cement Use in Factory Under Notification No. 67/95-CE Related to Final Product Production.

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....Captive Consumption - the appellant was using cement within their factory without payment of duty - exemption under N.N. 67/95-CE - it is not necessary that cement in the case on hand is required to be necessarily used in the manufacture, it is also sufficient if cement is used ‘in relation’ to the manufacture of final product.....