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2008 (4) TMI 102 - SC - Central ExciseIf Ready Mix Concrete (RMC) is produced at site, then alone the assessee is entitled to exemption under the requisite Notification - Tribunal’s statement in its order that there was no dispute between the parties that RMC was manufactured at site, is baseless - Commissioner has held that RMC has been manufactured at Pen and Padghe and thereafter moved to the construction site – impugned tribunal’s findings are factually incorrect, so it is not sustainable – matter is remanded
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