2008 (4) TMI 102

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..... S/Shri Haresh Mehta, Suvrajyoti Gupta and Harsh Parekh, Advocates, for the Respondent. [Order] - These Civil Appeals are filed by the Department and are directed against the order of the Customs Excise & Service Tax Appellate Tribunal, dated 6th November, 2006, in Appeals Nos. E/2480/2006 and E/2481/2006. 2. Respondent-assessee claimed exemption in respect of Ready Mix Concrete (RMC) on the gro .....

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..... , 1998 to March, 1998. 3. As stated above, if RMC is produced at site, then alone the assessee is entitled to exemption under the requisite Notification. We may state that the word 'site' has not been defined in the Notification though it so defined in the later Circular. We may also state that with the advancement of technology, there could exist batching plants which are mobile. Ultimately, the .....

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..... etween the parties that RMC was manufactured at site. We do not know on what basis the said finding is recorded by the Tribunal, particularly when the Commissioner in the above order has held that RMC has been manufactured at Pen and Padghe and thereafter moved to the construction site. Therefore, it cannot be said that there was no dispute that RMC was manufactured at site. 5. In the above circu .....

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