The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal by Ref Cem Industries (the appellant) against the order issued by the Commissioner of Central Excise (the respondent) demanding excise duty at 8% or 10% of value-based exemption received under notification number 08/2003-CE and Cenvat credit. Ref Cem Industries was…
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