SUPREME COURT OF INDIA

Before:- B.N. Kirpal, N. Santosh Hegde and K.G. Balakrishnan, JJ

Civil Appeal No. 5264 Of 1992. D/d. 25.7.2001.

Century Cement - Appellants

Versus.

Collector of Central Excise - Respondents

Excise Tariff Act, 1985, Heading 25.05 - Central Excises and Salt Act, 1944, Section 5A - Lime stone - Exemption from excise duty - Lime stone falling under Heading 25.05 and captively consumed in the manufacture of cement clinkers and cleared during the period 20.3.1990 to 16.9.1990 - Held, such lime entitled top exemption from excise duty in view of the notification dated 25.6.1996.

[Para 1]

ORDER

B.N. Kirpal, J. - In view of the notification dated 25th June, 1996, issued subsequent to the order of the CEGAT, the appellant is clearly entitled to exemption of excise duty on lime stone falling under Heading 25.05 and captively consumed in the manufacture of cement clinkers and cleared during the period 20th March, 1990 to 16th September, 1990 which is the period in question in the present appeal. In view of the said notification having been issued, this appeal is allowed. No costs.

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