9911796707
TMI Blog2003 (12) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... od from February, 1992 to July, 1992 by availing concessional rate of duty as provided under Notification No. 24/91, dated 25-7-1991 as amended. Under his Order-in-Original No. 111/2000, dated 30-11-2000, the Deputy Commissioner of Central Excise held that they are not eligible for this exemption for the cement manufactured from the clinkers produced from M/s. Rajashree Cements, and demanded differential duty of Rs. 7,74,983/-. The appeal filed by them against the order of the Deputy Commissioner was rejected by the Commissioner (Appeals), Mangalore, under Order-in-Appeal No. 33/2003-C.E., dated 26-2-2003. 2. Shri H.S. Srinivas, Advocate appeared for the appellants and Shri L. Narasimha Murthy, JDR, appeared for Revenue. 3. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchased from outside along with the Clinker produced in their own factory for manufacture of Cement in their factory using a vertical shaft kiln . In view of this decision of CEGAT, it was pleaded that the Order of the Original authority as upheld by the Commissioner (Appeals), may be set aside. 4. Shri L. Narasimha Murthy, learned JDR for the Revenue pleaded that the issue involved in this appeal has already been settled by the Order of CEGAT, in the case of Shankar Cements Company, Ghaziabad, reported in 1995 (78) E.L.T. 362 and the appeal filed by the appellants in the Supreme Court against the Order of CEGAT, wherein they confirmed that since the Cement manufactured by the Appellant was not made by use of shaft kiln (for product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t by itself and therefore, we will have to go by the language and wordings as they stood during the relevant period. In the circumstances, if the intention of the legislature was to allow this benefit to a factory which simply had a vertical shaft kiln and the exemption was not related to the use thereof, then the wordings would have been and having vertical shaft kiln but the words here are and using vertical shaft kiln . Therefore, in view of the admitted position that the quantity in question was not manufactured out of clinker made by use of vertical shaft kiln, the department s contentions have a strong force. Since the quantity of cement in question was not made by use of shaft kiln (for production of clinker), the benefit of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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