TMI Blog2020 (1) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... MI 246 - KARNATAKA HIGH COURT] that the benefit of exemption N/N. 04/2006-CE (Sl.No.1C) is available to cement bagged in 50 kg bags but marked as cement meant for bulk use without printing the RSP and supplied to industrial/institutional consumers. The assessee is entitled to the benefit of exemption N/N. 04/2006-CE (Sl.No.1C) in respect of the cement supplied to institutional consumers in 50 kg bags - The demand and interest, if any, on account of sales to individuals by the assessee are upheld and all penalties are set aside - appeal is allowed by way of remand to the original authority for the limited purpose of determining the duty, if any, payable and interest. - Central Excise Appeal No. 21697/2015, 30367/2016 - A/31059-31060/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s etc. and sell the buildings/constructions after completion of construction. 3. Industries who buy cement bags for construction of their factory or for construction of any civil structures in their factory. 4. Industries who buy cement bags as inputs and cleared as such. 5. Industries who buy cement bags for use in the production, manufacturing etc. 3. It is alleged that of the five categories only Sl.No.5 above can be considered as industrial consumers and the rest cannot be called as institutional or industrial consumers and therefore, the benefit of exemption notification 04/2006-CE (Sl.No.1C) is not available to such clearances. Accordingly, SCNs were issued and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cided by various benches of the Tribunal holding that the cement bagged in bags, supplied in bulk to bulk institutional buyers, is eligible for exemption notification 04/2006-CE (Sl.No.1C). In particular, he would draw the attention of the bench to final order A/30195-30200/2019 dt.18.02.2019 passed by this bench in the case of Parasakti Cement Industries Pvt Ltd. He would urge that both his client and Parasakti Cement fall under the same Commissionerate and were also issued identical SCNs by the Commissionerate. Accordingly, their case may also be decided in their favour. He also relies on the following case laws. i. Mysore Cements Ltd v CCE, Bangalore-II [2010 (249) ELT 398 (Tri- Bang)] ii. CCE, Bangalo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 04/2006-CE as amended from time to time is available to the assessee in respect of all the clearances to institutional buyers whether or not the cement is sold in individual bags. The demand on this ground along with interest, if any, is set aside. 2. The demand and interest, if any, on account of sales to individuals by the appellant are upheld. 3. All penalties are set aside 10. The appeals are disposed of by way of remand to the original authority for the limited purpose of determining the duty, if any, payable and interest thereon as indicated in Para 9 above. 8. We find no reason to deviate from the decision in this case and accordingly, we hold that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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