TMI Blog2019 (6) TMI 1543X X X X Extracts X X X X X X X X Extracts X X X X ..... inishing work and assessee is treated as a service industry and is entitled to the benefit under the Notification. Appeal allowed - decided in favor of appellant. - E/1177/2011 - Final Order No. A/10963/2019-WZB/AHD - Dated:- 3-6-2019 - Shri Ramesh Nair, Member (J) and Raju, Member (T) Ms. Shamita Patel and Shri J.C. Patel, Advocates, for the Appellant. Shri T.G. Rathod, Authorised Representative, for the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - The issue involved in the present appeal relates to valuation of cement supplied by the Appellant to Institutional/ Industrial consumers. The Appellant are engaged in manufacture of cement and the same is supplied to the customer without affixing any MRP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... self assessed monthly returns in Form ER-1 filed before the Superintendent of Central Excise, Tumkur II Range for the months of January 2008 to March 2008, it was noticed that the assessee besides effecting the clearances at ₹ 600.00 per metric tonne, it has cleared certain quantities of cement by paying duty at ₹ 400.00/- per metric tonne, along with the applicable education cess at 2% and higher education cess at 1% in terms of the above said Notification. The said concessional rate of duty per tonne is available only if the cement cleared by the manufacturer is not in a packed condition. But, in the instant case, the assessee had cleared the cement in packaged form since from January 2008 to March 2008. Therefore on the grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1977 to the effect that they have been exempted from declaring the retail sale price on the packages under the said Rules in respect of the said goods. In absence of any such details/information, it cannot foe held that the assessee have supplied the impugned goods to institutional consumers to become eligible for the concessional rate of duty of ₹ 400/- per tonne. Hence, they are liable to pay the differential duty of ₹ 11,94,079/- as demanded in the show cause notice. Aggrieved by the same, the assessee preferred an appeal before the Tribunal. The Tribunal relying on the Notification as well as the decisions of the co-ordinate Bench in the case of M/s. Grasim Industries Limited v. CCE, Jaipur reported in 2004 (175) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. The construction activity has been considered as a service industry by the Finance Ministry. In the foreign trade policy of Government of India in the list of services as enumerated in the Appendix 10, construction and related engineering services in particular, general construction work for building, general construction work for civil engineering installation and assembly work building, completion and finishing work and assessee is treated as a service industry. 4. The two co-ordinate Benches in the aforesaid two judgments have taken similar view. Under these circumstances, the Tribunal committed no illegality in holding that the construction industry is a service industry and the assessee had satisfied the other requirement of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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