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2019 (12) TMI 543 - AT - Central ExciseBenefit of N/N. 4/97-CE dated 01.03.1997 - Ready Mix Concrete (RMC) and concrete mix (CM) - manufacturing at site - whether CM and RMC are one and the same thing? - HELD THAT:- The appellant could not establish that the goods manufactured by the appellant were anything other than ‘Ready Mix Concrete’. The revenue has established that the goods manufactured were ‘Ready Mix Concrete’. The ruling of Hon’ble Supreme Court in the case of M/S LARSEN & TOUBRO LTD. & ANOTHER, ECC CONSTRUCTION GROUP VERSUS COMMISSIONER OF CENTRAL EXCISE, HYDERABAD [2015 (10) TMI 612 - SUPREME COURT] is squarely applicable in the present case - The Hon’ble Supreme Court in the said case has settled the issue in respect of ‘Ready Mix Concrete’ and have held that Concrete Mix and Ready Mix Concrete are two different products and the said Notification No.4/97-CE extends the exemption benefit only for ‘Concrete Mix’ and the said exemption would not be available for Ready Mix Concrete. Appeal dismissed - decided against appellant.
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