TMI Blog2023 (10) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... r, to various institutional/industrial consumers by availing benefit of Notification No.4/2006-CE dated 01.03.2006 on the transaction value - requirement to affix MRP on the packages of the said goods - HELD THAT:- The issue has already been settled by this Tribunal, wherein this Tribunal in the case of M/S. ULTRATECH CEMENT LIMITED VERSUS COMMISSIONER OF CGST EXCISE, DURGAPUR [ 2023 (7) TMI 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue ORDER The appellant has challenged the impugned for demanding duty for the period June 2007 to February 2008. 2. The facts of the case are that the appellant is manufacturer of cement and cleared the cement in bulk packs, on tender, to various institutional/industrial consumers by availing benefit of Notification No.4/2006-CE dated 01.03.2006 on the transaction value. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l.), this Tribunal has observed as follows : 5 . It is seen that CESTAT in the case of M/s. Heidelberg Cement (India) Ltd. /M/s. Ultra Tech Cement Ltd. v. CCE, Nagpur/Raigad (supra) has clearly held that cement in 50 Kg bags sold to builders/developers qualifies as sales to institutional consumers and benefit of serial number 1C of Notification No. 4/2006-C.E., is available to such clearan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods, they admittedly used the same for construction and would therefore qualify to be reckoned in the category of builders. Government also would qualify as institutional buyer. It is also not the case of Revenue that RSP was required to be printed on such sales as per the requirements of Metrology Act. 6 . Further, the issue has been settled in favour of the appellants by judicial prono ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no more res integra, therefore, we hold that the appellants have cleared cement in 50 kgs. bags to the buyers qualified as institutional or industrial customers, therefore, they are entitled for the benefit of Notification No.4/2006-CE dated 01.03.2006. 5. In these terms, we do not find any merit in the impugned order and the same is set aside and the appeals are allowed with consequential rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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