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2007 (4) TMI 272 - HC - Central ExciseExemption from payment of excise duly - Concrete mix as against read mix concrete - HELD THAT:- We are of the considered view that the appeal lacks merit and is thus liable to be dismissed. There are categorical findings recorded by the Tribunal that in the construction of Ranjit Sagar Dam mixed concrete used to be prepared at site. It is only on account of hilly area that the plant was kept at some distance would not be necessarily bring the production of mixed concrete within the mischief of taxable entry reproduced by item No. 3824.20. The view taken by the Tribunal does not suffer from any legal infirmity warranting out interference. Accordingly, the appeal fails and the same is dismissed.
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