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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

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Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Central Excise

        2015 (7) TMI 1271 - AT - Central Excise

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        Cement clearances to builders for construction qualify for exemption under Notification No. 4/2006-CE, following settled precedent. Clearances of cement in 50 kg bags to builders and developers for construction purposes were treated as industrial clearances falling within Notification ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Cement clearances to builders for construction qualify for exemption under Notification No. 4/2006-CE, following settled precedent.

                            Clearances of cement in 50 kg bags to builders and developers for construction purposes were treated as industrial clearances falling within Notification No. 4/2006-CE (Sl. No. 1C). The Tribunal followed prior Tribunal and High Court rulings that such clearances qualify for the exemption, and therefore found the impugned orders unsustainable. The clearances were held entitled to exemption under the notification, and the appeals were allowed with consequential relief.


                            Issues: Whether clearances of cement in 50 kg bags to builders and developers for construction purposes were eligible for exemption under Notification No. 4/2006-CE (Sl. No. 1C).

                            Analysis: The issue had already been settled by prior Tribunal and High Court decisions holding that such clearances fall within the expression of industrial clearances and are eligible for the notification benefit. Following that settled view, the impugned orders were not sustainable.

                            Conclusion: The clearances were held entitled to exemption under Notification No. 4/2006-CE (Sl. No. 1C), and the appeals were allowed with consequential relief.

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