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2016 (9) TMI 92 - AT - Central ExciseClassification - Is the product manufactured by the appellant is RMC (Ready mix concrete) or concrete mix and whether benefit of Notification No. 4/97 dated 01.03.1997 is available to the appellant in respect of the product manufactured by them - Held that:- the mix manufactured by the appellant is specially made for Mahindra & Mahindra and is manufactured with precision of a high standard and is delivered to the customer at his site. Thus prima facie it fulfills the criteria identified by the Hon’ble Supreme Court in its decision in the case of Larson & Toubro [2015 (10) TMI 612 - SUPREME COURT]. In the instant case the appellants are also adding plasticizers to improve the quality of the concrete. In view of above it is held that the product manufactured by the appellants is RMC and the appellants are not entitled under Notification No. 4/97 dated 01.03.1997. Invokation of extended period of limitation - Held that:- the decision of the Hon’ble Supreme Court in the case of Continental Foundation Jt. Venture [2007 (8) TMI 11 - SUPREME COURT OF INDIA] is squarely on this issue. Therefore, as the period as well as the issue involved is roughly the same. Relying upon the above said decision of the Hon’ble Supreme Court we hold that the extended period of limitation cannot be invoked in this case. - Decided in favour of appellant
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