2014 (1) TMI 522

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .1,66,67,182/- interest thereof and penalty of Rs.20,00,000/-. 2. The above said amounts have been confirmed by adjudicating authority as duty liability to be paid by the appellants on the clinkers which are consumed by the appellant for manufacture of cement, which was supplied by the appellant to the purchasers in international competitive biddings. 3. Ld. counsel would take us through the Ord .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... me provision as indicated in CENVAT Credit Rules, 2004 and hence the benefit of said notification cannot be extended to the clinkers which are used in the manufacture of cement which is supplied in international competitive biddings. 6. We have considered the submissions made by both sides and perused the records. On perusal of the records, we find that it is an admitted fact that the cement is s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X