In Brief
A cement manufacturing unit sought exemption on cement under Notification No. 50/2003, having commenced commercial production of clinker (a non-exempted item) before the due date but cement production after it. The Tribunal dismissed the appeal, finding that producing a non-exempted item before the due date does not entitle the unit to exemption for the exempted item produced after the deadline. The Supreme Court upheld this, noting that if previously unknown circulars existed supporting the claim, the remedy was to seek review before the Tribunal itself, expressing no opinion on merits.
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