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2019 (5) TMI 44 - AT - Central ExciseClearance of Cement to builders and other institutional/industrial consumers in bags of 50kg each - Sl. Nos. 1A and 1C of Notification No. 04/2006-CE dated 01.03.2006 as amended - HELD THAT:- On an identical issue in the case of PARASAKTI CEMENT INDUSTRIES LTD VERSUS CCCE & ST, GUNTUR, CCT, GUNTUR- GST [2019 (2) TMI 1095 - CESTAT HYDERABAD] this bench held that the benefit of exemption Notification No. 04/2006-CE as amended from time to time is available to the assessee in respect of clearances institutional buyers whether are not the cement is sold in individual bags. Appeal allowed - decided in favor of appellant.
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