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2018 (3) TMI 1741 - AT - Central ExciseClearance of goods to institutional/industrial consumers - benefit in terms of SI. No. 1C of N/N. 04/2006 dated 01/03/2006 and Entry 52 of the N/N. 12/2012-CE dated 17/03/2012 - Held that:- The builder and construction companies qualify as institutional/industrial consumers, hence the benefit of the said Notifications would be available to the assessee - Appeal allowed - decided in favor of appellant.
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