Exemption under Notification No. 4/2007-C.E. applied to packaged goods supplied for construction use, following the connected appeal ruling.

Entitlement to exemption under Notification No. 4/2007-C.E. turned on whether goods supplied in packaged condition for use in the construction industry fell within the notification. The text states that the issue was already covered by a decision between the same parties in a connected appeal, where the assessee's claim to exemption was accepted and the Revenue's objection rejected. On that basis, the exemption was applied here as well, and the appeal was dismissed.

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Issues: Whether the assessee was entitled to exemption under Notification No. 4/2007-C.E. or liable to pay excise duty at the higher rate on goods supplied in packaged condition for use in the construction industry.

Analysis: The issue was covered by the decision rendered between the same parties in the connected appeal, where the assessee's entitlement to the exemption was accepted and the Revenue's contention was rejected.

Conclusion: The assessee was held entitled to the benefit of exemption and the appeal was dismissed.

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