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2014 (9) TMI 966 - AT - Central ExciseDenial of exemption claim - whether the cement cleared to builders/contractors/industrial consumers/Government/ready-mix-concrete producers would be eligible for the benefit of serial number 1C of the table appended to No. 4/2006-C.E., dated 1-3-2006 - Held that:- CESTAT in the case of M/s. Heidelberg Cement (India) Ltd. /M/s. Ultra Tech Cement Ltd. v. CCE, Nagpur/Raigad (2014 (8) TMI 251 - CESTAT MUMBAI) has clearly held that cement in 50 Kg bags sold to builders/developers qualifies as sales to institutional consumers and benefit of serial number 1C of Notification No. 4/2006-C.E., is available to such clearances. Regarding the demand pertaining to clearances to industries like M/s. Grasim Industries, M/s. Vikram Cement, M/s. Gwalior Chemical Industries Ltd., the adjudicating authority has opined that the said industries have not used such cement for manufacture of any excisable goods, having used cement for constructing factory building, residences and roads and repair work and hence such consumers cannot be called industrial consumers but at the same time, ready-mix-concrete producers who have actually used the cement for manufacturing excisable goods namely ready-mix-concrete, have also been denied the benefit available to industrial consumers. Further even if it is contended that the industries like M/s. Grasim Industries, Gwalior Chemicals, etc. did not use cement for producing excisable goods, they admittedly used the same for construction and would therefore qualify to be reckoned in the category of builders. Government also would qualify as institutional buyer. It is also not the case of Revenue that RSP was required to be printed on such sales as per the requirements of Metrology Act. - Decided in favour of assessee.
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