2016 (11) TMI 632

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The appellant is in appeal against the impugned order. 2. The brief facts of the case are that the respondent is engaged in the manufacture of clinker and OPC and PPC cement. The appellant's located in the State of Himachal Pradesh at Bilaspur. The appellant opted for from payment of duty under Notification no. 50/2003-CE dated 10.6.2003 in respect of OPC/PPC cement. During the course of man .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Court in Civil Appeal No.2793 of 2006 and Civil Appeal No.2912 of 2006 of the appellant itself wherein the Apex Court has held that the clinker which has been captively consumed in the manufacture of final exempted product i.e. cement for manufacturing final products, duty is not payable on clinkers. Following the decision of the Hon'ble Apex Court in the appellant's own case, we hold that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X