TMI Blog2007 (4) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... of mixed concrete within the mischief of taxable entry reproduced by item No. 3824.20. The view taken by the Tribunal does not suffer from any legal infirmity warranting out interference. Accordingly, the appeal fails and the same is dismissed. - M.M. Kumar and Rajesh Bindal, JJ. [Judgment per : M.M. Kumar, J]. - This appeal filed under Section 35G of the Central Excise Act, 1944 is directed against the order dated 23-1-2006 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. The short issue raised before this Court is as to whether the assessee-respondent is entitled to exemption from payment of excise duly as he is using the concrete mix as against read mix concrete. 2. The facts of the case are that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am Site "to erect a concrete mixing plant. The concrete mixing plant, by necessity has to be located at place within the vicinity of the Dam Site, which may depend upon the contours of the area where the Dam is being constructed. This itself would not exclude the concrete mix manufactured at this plant from exemption granted under Serial No. 51 of the Notification No. 4/97-C.E. We find strength in this conclusion from the wording of the entry at serial No. 51. The heading to Table to notification in column No. 2 talks about the "chapter or heading No. or sub heading No. "that is sought to be exempted by the notification. In the case before us the entry at column No. 2 at serial No. 51 says only "38" i.e. it refers to only Chapter No. The sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no other issue arises in this case". 3. We have heard the learned counsel for the revenue who has vehemently argued that the production of mixed concrete by the assessee must be regarded as ready mix concrete which is an excisable item. According to the learned counsel the concept of mixed concrete and ready mix concrete are two different concepts and the later is excisable whereas the former is exempt in terms of the Notification No. 4/97, dated 1-3-1997. She has maintained merely because the mixed concrete has been prepared at the site or brought manufactured from a distance would not be the deciding factor. 4. After hearing the learned counsel, we are of the considered view that the appeal lacks merit and is thus liable to be dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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