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2017 (10) TMI 397 - AT - Central ExciseRefund claim - Cement cleared to industrial or institutional consumers - N/N. 4/2007-CE dated 1.3.2007 - Department was of the view that the respondents are not eligible for the concessional duty and therefore are not entitled for refund of any amount - Held that: - the cement was cleared by the respondents to M/s. Tamilnadu Electricity Board for their own use and not for resale. So also the quantity was not more than 50 kilograms. The issue whether such clearance to institutions/ industrial consumers, the benefit of exemption under Sl. No. 1C of N/N. 4/2006-CE would be eligible has been analysed and discussed in the case of Grasim Industries Ltd. [2008 (10) TMI 462 - CESTAT, CHENNAI], where it was held that such goods would be covered under Sl. No. 1B or 1C of N/N. 4/2006-C.E. by virtue of the Second Proviso to the Explanation to Sl. No. 1C of the Notification as amended - refund allowed - appeal dismissed - decided against Revenue.
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