9911796707
TMI Blog1991 (11) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... since 1983. The Clinker out of which cement is manufactured was produced in a factory at Narsingarh which commenced production on 11th April, 1982. Duty was being paid at the rate of Rs. 185/- per metric tonne in terms of Notification 124/87, dated 29-4-1987. The appellants set up another clinker plant which commenced production in October, 1988 and for the cement manufactured out of clinker from the 2nd Plant - Diamond II Plant, the appellants paid duty at the same concessional rate, during the period 1988-1989. After the 1989 budget, they paid concessional duty in terms of Notification 94/89 dated 1-3-1989. The Department has denied the benefit of exemption to cement manufactured out of clinker produced in the Diamond II Plant -the Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts cement falling under sub-heading No. 2502.20 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and manufactured in a factory which has commenced production during the period commencing on the 1st day of January, 1982 and ending with the 31st day of March, 1986, from so much of the duty of excise leviable thereon under the said Schedule as is in excess of the amount calculated at the rate of Rs. 195 per tonne: Provided that such cement is manufactured out of clinker produced within the same factory in which such cement is manufactured or within such other factory of the same manufacturer where p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion of Rs. 20/- PMT by prescribing the rate of Rs. 195/- PMT (215-195 = 20/-) subject to the conditions that : (a) the cement was manufactured in a factory which started production during the period between 1-1-1982 and 31-3-1986 and (b) such cement is manufactured out of clinker produced within the same factory in which such cement is manufactured or within such other factory of the same manufacturer where production of clinker commenced during the aforesaid period (emphasis supplied). (iii) Notification 36/87 as amended by 94/89 granted concession of Rs. 50/- PMT by prescribing rate of duty of Rs. 165/- (215-165 = 50) subject to the condition that. (a) cement is manufactured in the factory which commenced production on or after 1-4- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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