2001 (5) TMI 358

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..... the Respondents. [Order per : Gowri Shankar, Member (T)]. Balaram Cements Ltd., the appellant in appeal E/2003/00, is a manufacturer of cement. During the period with which we are concerned, March, 1994 to May, 1997, it obtained the cement almost exclusively by grinding the clinkers manufactured in its factory. A small portion of the cement (7000 tons, which works out about 5% of the to .....

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..... peal E/2005/00). Hence these appeals. 2. The notifications in question partially exempt cement manufactured by factories using vertical shaft kiln and factories using rotary kiln subject to the conditions relating to capacity specified in the Table to it. Clause (a) of the second proviso under the Table to the Notification 5/94 excludes from the scope of the notification cement manufactured in a .....

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..... iso has thus been put in as a matter of abundant caution. It makes it abundantly clear, by inference that while the benefit will not be available to cement obtained from outside, it will be available to cement manufactured in the factory. It is not the case of the manufacturer before us that it is entitled to the notification in respect of the cement obtained by grinding clinker which it purchased .....

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