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B.G. Shirke Construction Technology Ltd. Versus Commissioner of Central Excise Mumbai

2016 (11) TMI 52 - CESTAT MUMBAI

Classification - Demand - Penalty - Notification No. 4/97 - CE dated 1.3.1997 - Whether the cement concrete mixture or ready mix concrete is manufactured by the appellant at the site or otherwise - Held that: - the issue in this case is now squarely .....

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8 dated 02.06.1998 - Appeal allowed. - E/3871/05 - A/90672/16/EB - Dated:- 28-9-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri Prithviraj Choudhari, Advocate for appellant Shri V.K. Shastri, Asst. Commr (AR) .....

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on in the case in hand is regarding the classification of the product ready mix concrete at the site of the building to be constructed for National Peroxide Ltd., Mumbai. It is a case of the revenue that appellant had manufactured ready mix concrete .....

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al. 4. Learned Counsel submits that the appellant is not manufacturing the ready mix concrete and the lower authorities have erred both on facts and also on law. It is his submission that the concrete manufactured by the appellant being transported i .....

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anufactured at site for use in construction. He relied upon the Board s Circular number 368/1/98 dated 06.01.1998 to press home the point that for manufacturing of ready mix concrete, the machinery as required in the Circular is a must, while in the .....

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rete mix at the site and in support of this, he produced the purchase order of the customer i.e. National Peroxide Ltd. He also relies upon the decision of the Apex Court in the case of Larsen and Toubro Ltd - 2015 (324) ELT 646. 5. Learned departmen .....

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nsible officials who is the project manager wherein he has accepted that the activity undertaken by them would amount to manufacturing of ready mix concrete. 6. We have considered the submissions made at length by both sides and perused the records. .....

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