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2023 (7) TMI 1110 - AT - Central ExciseClearance of cement in 50 kgs bags - concessional rate of duty at Sl.No. 1C of the Rate Notification No. 4/2006-CE dated 01.03.2006 and Sl.No. 52 of Notification No. 12/2012-CE dated 17.03.2012 - denial of benefit on the ground that the buyers cannot be recognised as industrial or institutional customers. HELD THAT:- Reliance placed in appellant own case ULTRATECH CEMENT LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, INDORE [2014 (9) TMI 966 - CESTAT NEW DELHI] where it was held that CESTAT 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] has clearly held that cement in 50 Kg bags sold to builders/developers qualifies as sales to institutional consumers and benefit of serial number 1C of Notification No. 4/2006-C.E., is available to such clearances. The issue is no more res integra, therefore, the demand of duty is not sustainable against the appellant as the cement in 50 kgs bags sold to the above buyers qualifies as sale to institutional/industrial customers to avail the benefit of the above cited Notification. Thus, no demand is sustainable against the appellant - appeal allowed.
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