Ready mix concrete exemption dispute: site manufacture was treated consistently, and the order was set aside for the assessee.

Classification of the product manufactured at site as ready mix concrete or cement concrete mix determined entitlement to duty exemption under the relevant notifications. The Tribunal noted that the same activity had already been covered in the assessee's earlier matter, where exemption had been recognised for the period from 01.03.1997 to 01.06.1998 under Notification No. 4/97 and Notification No. 5/98. As the present dispute concerned an earlier period and the same site-based activity, the impugned order was held unsustainable and set aside, with the appeal allowed in favour of the assessee.

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Issues: Whether the product manufactured at site was ready mix concrete or cement concrete mix, and whether it was entitled to exemption from duty under the relevant exemption notifications.

Analysis: The appeal turned on the nature of the activity carried out at site and the applicability of the exemption available for the relevant period. The Tribunal noted that the issue was already covered in the appellant's own earlier case, where it was held that for the period from 01.03.1997 to 01.06.1998 the product was exempt from duty under Notification No. 4/97 dated 01.03.1997 and Notification No. 5/98 dated 02.06.1998. The present dispute related to a period prior to that covered view, involving the same activity at another site.

Conclusion: The impugned order was unsustainable and was set aside. The appeal was allowed in favour of the assessee.

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