9911796707
TMI Blog2006 (1) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... as follows :- "It is the contention of the revenue that the issue remains covered against the assessee by the decision of this Tribunal in the case of Continental Foundation Joint Venture v. CCE, Chandigarh - 2002 (150) E.L.T. 216. Learned counsel for the assessee also fairly concedes this position, even though he seeks to distinguish that decision on some other grounds like there being no sale or purchase. We note that the exemption is in regard to "concrete mix manufacturer" at site and used at site. Perusal of the Indian Standard specifications and other materials produced before us would appear to suggest that there is no difference between concrete mix and ready mix concrete. After all, concrete mix for construction is the same irre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pearing for the appellants contends that the product manufactured by the appellant would not get covered under the Sub-heading as Ready Mix Concrete. It was submitted that the product "Ready Mix Concrete" and the "Concrete Mix" are the same, and reliance was placed on Standards IS 4926:2003 and IS 456:2000 as issued by Bureau of Indian Standards. It was submitted that the Standards for Concrete Mix are covered under the IS 456:2000, which lays down the procedure for "Plain and reinforced concrete - code of practice" in detail, while IS 4926:2003 lays down the standard of "Ready Mixed Concrete - Code of practice," wherefrom it would be noticed that the selection and quality of ingredients like cement, gravel chemical, etc. are laid down in d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tured at site is eligible for exemption and now department cannot take a different stand here. He also submits that in an identical issue in the case of Larsen & Turbo Ltd., the Hon'ble Supreme Court has admitted the civil appeal filed by L & T as reported at 2006 (194) E.L.T. A57. 4. The learned D.R. on the other hand contends that the concrete mix manufactured by the appellant is transported by the appellants to the site of the Dam and there is a transportation of the concrete mix. It was submitted that the concrete mix manufactured with the aid of sophisticated machinery would mean that the same is covered under Heading of "Ready Mixed Concrete." It was also urged that benefit of exemption under notification would not be available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Government by the powers conferred by sub-section (1) of Section 5A of the Central Excise Act, 1944. The said Section 5A authorizes the Government to issue exemption from payment of duty by issuing a notification. The exemption notification No. 4/97-C.E. reads as under : "In exercise of powers conferred by sub-section (1) of Section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest to do so, hereby exempts excisable goods specified in column (3) of the table below...." It can be seen that the exemption granted vide above notification, by Government to the excisable goods, is in the public interest and that also after being satisfied that it is so. To ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very intention to exempt all kinds of "Concrete Mix" from payment of duty, which is very evident from the fact that, the said notification in respect of many items indicates heading No. and sub-heading Nos. specifically. If the law makers did not intend to exempt "Ready Mix Concrete" falling under Chapter Sub-heading No. "3824.20/3824.90" they would have categorically said so, by indicating in the serial No. 51 only the specific heading Nos. which are eligible for exemption. Since, the notification intends to cover all the "Concrete Mix manufactured at the site of construction for the use in construction work at such site", it would also cover the "Ready Mix Concrete" in its ambit of exemption. 11. In the case of Larsen & Toubro Ltd., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mixing plant. In the light of the said stand taken by Mr. Veeraraghavan, Additional Central Government Standing Counsel, it is unnecessary to examine the contentions set out in the writ petition. 9. In the result, while recording the representation submitted by the learned Additional Central Government Standing Counsel, this writ petition is disposed of accordingly. Parties shall bear their respective costs." The above said order of the Hon'ble High Court fortifies our view that benefit of exemption under notification No. 4/97 is available to Ready Mix Concrete also provided it is "manufactured at the site of construction" 12. As we have held, above that the entry at serial No. 51 of notification No. 4/97, exempts all "Concret ..... X X X X Extracts X X X X X X X X Extracts X X X X
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