2014 (3) TMI 307

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..... dditional Commissioner (AR), for the Respondent. ORDER Dispute in this case is whether the cement packed in bags containing 50 Kgs. and cleared by the assessee through their depot is eligible for the benefit of rate of duty under Sl. No. 1C of Notification No. 4/2006-C.E., dated 1-3-2006 as amended. According to this notification, the price of the goods is not required to be declared under the S .....

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..... l itself is taken up for final disposal. 3. The stand taken by the Revenue in this case that the depot cannot be considered as manufacturer is not correct. According to the Rule 2(a) under SWM Rules, the requirement is that the industrial consumer should have purchased the commodity from the manufacturer. It cannot be said that the depot of the manufacturer is a different entity and therefor .....

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