1996 (4) TMI 139 - HC - Central Excise

Summary

The High Court of Judicature at Allahabad granted full exemption for the losses of cement clinker from Central Excise duty in a case involving U.P. State Cement Corporation. The court's decision was based on previous judgments and held that the losses during transport were natural and justified for exemption. The writ petition was allowed, and the previous orders were quashed.