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Taxability on Ready Mix Concrate

Central Excise - Started By: - Hiren Patel - Dated:- 20-1-2016 Last Replied Date:- 20-1-2016 - In the case of M/s Larsen & Toubro Ltd. & Another, ECC Construction Group Versus Commissioner of Central Excise, Hydrabad 2015 (10) TMI 612 - Supreme Court, SC has decided that RMC and CM are different product and thus RMC is not covered under notification no 4/1997 so it is liable for tax. So weather RMC made at site for the construction work of Bridge and road is taxable? - Reply By CS RAHUL .....

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cation No. 4 dated March 01, 1997 exempts only 'Concrete Mix' and not 'Ready Made Mixed Concrete' and we have already held that RMC is not the same as CM. So, the apex court have clearly rule out that RMC manufactured at same site and used in same site shall not be covered in NN. 41/97. The simplex case where contrary view was taken has been remanded back to adjudicating authority to be decided in the light of SC pronouncement in instant case. The relevant para 24 read as: In the .....

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