M/S The India Cements Ltd vs Cce, C & St, Hyderabad-Iii on 6 October, 2016 (Union of India Vs UP State Cement Corporation Ltd., - [2016 (331) ELT (A188) SC]). In the said case the Honble High Court observed as under: Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 5 - Full Document