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2016 (10) TMI 906 - AT - Central ExciseValuation - Superfine Spray Plaster - Retail Sale Price in terms of Section 4A or transaction value in terms of Section 4 of the CEA, 1944 - supply of Superfine Spray Plaster in bulk from NCC-Maytas for their consumption in construction - Held that: - decision in the case of CCE, Bangalore Vs. Mysore Cements Ltd. [2010 (8) TMI 246 - KARNATAKA HIGH COURT] relied upon where it was 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. The clearances of surface coating material supplied by the appellant in 25 kg PP bags to NCC-Maytas will fall under the ambit of exemption from affixation of MRP as envisaged in Rule 34/amended Rule 2A of SWM (PC) Rules - valuation to be done u/s 4 as transaction value - appeal allowed - decided in favor of appellant.
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