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2018 (2) TMI 1396 - AT - Central ExciseDemand of differential duty - Cement - benefit of N/N. 4/2006/4/07-CE (as amended) - case of Revenue is that appellant herein had cleared cement to construction companies, and not affixed any MRP on the cement bags, and claimed the benefit of N/N. 4/2006/4/07 (as amended) on the ground that construction companies cannot be categorised as industrial consumers or institutional buyers - Held that: - Hon'ble High Court of Karnataka in an identical set of facts in the case of Mysore Cements Ltd [2009 (5) TMI 445 - CESTAT, BANGALORE] has held that Tribunal committed no illegality in holding that the construction industry is a service industry and the assessee had satisfied the other requirement of the Notification, they are entitled to the benefit under the Notification. Demand set aside - appeal allowed - decided in favor of appellant.
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