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2018 (1) TMI 1427 - CESTAT HYDERABADSupply of Cement made to construction companies - benefit of Clause 1C of Notification No. 4/2006 and 4/2007 (as amended) - It is the case of the Revenue that clearances effected by the appellant from their factory is not made directly to the construction companies but cleared to the depot on stock transfer memo and stock transfer memo being not a sale, so benefit cannot be allowed - demand of differential duty - Held that:- It is undisputed that clearances effected from the factory premises of the appellant to the depot, was subsequently cleared to construction companies wherever they had claimed the benefit of Clause 1C of Notification No. 4/2006 and 4/2007 (as amended). Identical issue decided in the case of Madras Cements Ltd v. CCE, Guntur [2014 (3) TMI 307 - CESTAT BANGALORE], where it was held that It cannot be said that the depot of the manufacturer is a different entity and therefore the appellant is not eligible for the benefit of Sl. No. 1C of the notification ibid. Appeal allowed - decided in favor of appellant.
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