1996 (4) TMI 130 - HC - Central Excise

Summary

The High Court of Judicature at Allahabad allowed the writ petition filed by U.P. State Cement Corporation, granting full exemption for losses of cement clinker from excise duty during transport from Balla and Churk factories to Chunar factory. The judgment was based on previous decisions and held the losses as natural losses. The orders of the Assistant Collector, Collector (Appeals), and Joint Secretary to the Government of India were quashed.