1997 (1) TMI 231 - AT - Central Excise

Summary

The judgment pertains to four appeals regarding the benefit of exemption for cement manufactured using vertical shaft kiln. The appellants claimed the benefit for cement produced in factories with the prescribed capacity and using vertical shaft kiln. However, the department denied the benefit for clinker obtained from outside. The Tribunal upheld the department's view based on a previous case involving Shankar Cement Company. The Supreme Court also upheld the Tribunal's decision. Therefore, the Tribunal rejected the appeals, citing consistency with previous rulings.