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2010 (8) TMI 246 - HC - Central ExciseExemption - cement is sold in not packed condition - assessee would be entitled to the benefit of concessional rate of Rs. 400/- per metric tonne - if packaged in 50 Kgs bags, the assessee is not entitled to the benefit - clearances are made to the construction industry is held to be a service industry - then the assessee is entitled to the benefit – Held that: - construction activity has been considered as a service industry by the Finance Ministry - general construction work for building, general construction work for civil engineering installation and assembly work building, completion and finishing work and assessee is treated as a service industry - entitled to the benefit under the Notification – Appeal is dismissed
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