2017 (8) TMI 687

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..... hitra Y. Prande, Advocate, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The Revenue is in appeal against the order dated 20-4-2011 of Commissioner (Appeals), Raipur. The respondents were engaged in the manufacture of cement and clicker liable to Central Excise duty. They have been discharging duty in terms of Notification No. 4/2006, dated 1-3-2006. The respondent clear .....

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..... n appeal, vide the impugned order, the Commissioner (Appeals) set aside the impugned order and allowed the appeal. Aggrieved by this, the Revenue is in appeal. 2. Ld. AR submitted that Sl. No. 1C under Notification No. 4/2006 read with proviso 3 to Explanation II appended to the notification makes it clear that cement cleared in bags containing more than 50 kg. to industrial or institutional .....

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..... ase of institutional/industrial consumers. These are consumers who buy packaged commodity directly from the manufacturers for service industry like and transportation, hotel or any other similar service industry. It is recorded in the impugned order that the cement has been cleared by the respondent for the manufacture of ready-mix concrete. The buyer being industrial consumer use the cement in th .....

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