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2017 (5) TMI 1191 - CESTAT AHMEDABADValuation - MRP Valuation - cement in packed form (in 50 kg bags) - supply to industrial consumer or institutional consumer - benefit of N/N. 4/2006-CE Sr.No.1(b) or 1(c) - case of Revenue is that subject supplies/sales, though declared as Not for Resale are not covered under Rule 2A of SWM Rules, therefore, concessional rate of duty as per N/N. 4/2006-CE Sr.No.1(b) or 1(c) will not be applicable to sales made to/for builders, developers, contractors and construction firms, manufacturers of finished goods, captive consumption - Held that: - The present matter is covered by the Tribunal's decisions in the casea of Ambuja Cement Ltd Vs CCE Raipur [2017 (1) TMI 1130 - CESTAT NEW DELHI], where it was held that packages of commodities containing a quantity of more than 25 kg or 25 litre excluding cement and fertilizers sold in bags upto 50 kg and packaged commodity meant the industrial or institutional consumer are excluded from the provisions of the said Rules - appellant elgible for benefit. The sales made to various categories of buyers are covered u/R 2A of SWM Rules, 1977 and such goods are eligible for the benefit of N/N. 4/2006-CE - appeal allowed - decided in favor of assessee.
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