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2016 (12) TMI 29 - AT - Central ExciseEligibility of the respondent for exemption under N/N. 4/2006- dated 1.3.2006 - manufacture of Ready Mix Concrete falling under Heading No.38245010 - The Department by entertaining a view that the respondent manufactured only “Ready Mix Concrete” and not “Concrete Mix” proceeded to demand central excise duty from the respondent - Held that: - merely using a different name for the same product cannot result in a different product thereby leading to denial of exemption to which the appellant are lawfully entitled and Notification No.4/2006-CE dated 1.3.2006 having referred to the concrete mix as filling under Chapter Heading 38 of the Central Excise Tariff Act it is but necessary to treat the said entry as only referring to the RMC since Concrete Mix if left unused would harden and particularly in the absence of any other entry in the said chapter referring to the Concrete mix, as otherwise notification no.4/2006-CE would be rendered in fructuous or meaningless which is not permissible under law as has been laid in a plethora of judgments of the courts and tribunals Appeal dismissed - decided against Revenue.
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