TMI Blog2014 (9) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- CESTAT in the case of M/s. Heidelberg Cement (India) Ltd. /M/s. Ultra Tech Cement Ltd. v. CCE, Nagpur/Raigad (2014 (8) TMI 251 - CESTAT MUMBAI) has clearly held that cement in 50 Kg bags sold to builders/developers qualifies as sales to institutional consumers and benefit of serial number 1C of Notification No. 4/2006-C.E., is available to such clearances. Regarding the demand pertaini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for construction and would therefore qualify to be reckoned in the category of builders. Government also would qualify as institutional buyer. It is also not the case of Revenue that RSP was required to be printed on such sales as per the requirements of Metrology Act. - Decided in favour of assessee. - E/2654/2008-EX(DB) - Final Order No. A/53733/2014-EX(DB) - Dated:- 5-9-2014 - G. Raghuram, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... industrial buyers and consequently is not eligible for the said benefit. Having thus held, the adjudicating authority confirmed the impugned demand and imposed the said penalty holding the appellants guilty of suppression or wilful misstatement. 3. The appellants have contended that the issue is squarely covered by the CESTAT decision in the case of M/s. Heidelberg Cement (India) Ltd./M/s. Ultr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Grasim Industries, M/s. Vikram Cement, M/s. Gwalior Chemical Industries Ltd., the adjudicating authority has opined that the said industries have not used such cement for manufacture of any excisable goods, having used cement for constructing factory building, residences and roads and repair work and hence such consumers cannot be called industrial consumers but at the same time, ready-mix-concre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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