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2017 (12) TMI 443 - AT - Central ExciseValuation - whether clearances effected by the appellant to various customers have to be considered as supplies made to industrial / institutional customers or otherwise? - Held that: - similar issue decided in the case of M/s HEIDELBERG CEMENT (INDIA) LTD And M/s ULTRA TECH CEMENT LTD Versus COMMISSIONER OF CENTRAL EXCISE [2014 (8) TMI 251 - CESTAT MUMBAI], where it was held that packages of commodities containing a quantity of more than 25 kg or 25 litre excluding cement and fertilizers sold in bags upto 50 kg and packaged commodity meant the industrial or institutional consumer are excluded from the provisions of the said Rules - appellant has a good case in their favor - appeal allowed - decided in favor of appellant.
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