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2018 (10) TMI 153 - AT - Central ExciseBenefit of concessional rate of duty - Cement cleared for captive use - N/N. 4/2007-CE dated 01.03.2007 - denial of benefit on the ground that appellant is not a mini-cement plant; the clearance being for captive consumption no retail sale is involved and the clearances are in packaged form only. Held that:- In terms of Standards of Weights and Measures (Packaged Commodities) Rules, 1977, the appellants are not required to declare RSP. Therefore, by virtue of the 3rd proviso they are to be assessed/ determined to duty as in the case of goods cleared in packaging form. Therefore, the impugned goods are required to be charged to duty in terms of 1C of the said Notification - Tribunal in the case of ACC Ltd Vs CCE, Coimbatore [2017 (8) TMI 1168 - CESTAT CHENNAI] held that cement cleared for self-consumption cannot be considered as ‘retail sales’ under Rule 3(q) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. Appeal allowed - decided in favor of appellant.
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