TMI Blog2019 (2) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon’ble Supreme Court decision in the case of M/s Larsen & Toubro Ltd. [2015 (10) TMI 612 - SUPREME COURT] but we note that Para 23 of the said judgement of Hon’ble Supreme Court has itself observed that there was doubt in the field and following the said decision, Tribunal in the case of M/s Shapoorji Pallonji & Co. Ltd. [2016 (9) TMI 92 - CESTAT MUMBAI] has extended the benefit of limitation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epared at site of construction and consumed captively would earn exemption in terms of Notification No.04/97-CE dated 01.03.1997 and subsequent Notification No.12/2012-CE dated 17.03.2012. 2. Learned advocate Shri Varun Gaba appearing for the appellant fairly concedes that the issue stands decided against them by the Hon ble Supreme Court in the case of M/s Larsen Toubro Ltd. V/s Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ab Haryana High Court in the matter reported as Commissioner of Central Excise, Jalandhar V/s Chief Engineer, Ranjit Sagar Dam 2007 (217) E.L.T. 345 (P H). He also draws our attention to the Hon ble Madras High Court decision in the case of M/s Larsen Toubro Ltd. V/s Union of India reported as 2006 (198) E.L.T. 177 (Mad.), laying down that ready concrete mix manufactured at the site and used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... handigarh-I, reported as 2007 (216) E.L.T. 177 (S.C.), the appeal was allowed on the ground of limitation. Reliance also stands placed upon the Tribunal decision in the case of M/s Larsen Toubro Ltd. V/s Commissioner of Central Excise, Ahmedabad-II reported at 2018 (10) TMI 638 (CESTAT, Ahmedabad), wherein it was observed that since the issue of interpretation was involved, longer period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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