In Brief
Jaypee Himachal Cement Plant sought exemption on cement under Notification No. 50/2003, having started commercial production of clinker (a non-exempted item) before 31st March 2010, though cement production commenced after that date. The Tribunal rejected the claim, holding that clinker is not exempt. On appeal, the Supreme Court refused to adjudicate the substantive issue but held that if relevant circulars (including one dated 26th April 2012) were not placed before the Tribunal, the appellant could seek review. The appeal was disposed without expressing any opinion on merit.
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