1998 (8) TMI 197

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..... [Order per : V.K. Agrawal, Member (T)]. The issue involved in the appeal filed by the Revenue is whether the benefit of Notification 24/91, dated 25-7-1991 is available to a manufacturer of cement who manufactures cement out of clinkers purchased from outside. 2. No one was present on behalf of the respondents and the notice issued to them has been received back from the postal authoriti .....

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..... ntity of cement was not made, by use of shaft kiln for production of clinkers, the benefit of the Notification is not available during the relevant period. This decision of the Tribunal was followed in the case of Vallabh Cement v. CCE reported in 1998 (98) E.L.T. 106 in which it was held that clinker is an intermediate stage for manufacture of cement. Therefore, the provision in the Notification .....

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