The CESTAT allows benefit of excise duty exemption on clinker manufactured and captively consumed
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the benefit of excise duty exemption on clinker manufactured and captively consumed. During the course of audit, it was observed that the appellants had a balance of 3380.29MT of cement on the day of declaration which contained 2954.40 MT of clinker;…
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