TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tribunal Upholds Exemption for Ready Mix Concrete Manufacturing</h1> <h3>CCE, Delhi-II Versus M/s. Consolidated Construction Consortium Ltd.</h3> CCE, Delhi-II Versus M/s. Consolidated Construction Consortium Ltd. - 2017 (347) E.L.T. 295 (Tri. - Del.) Issues:Eligibility for exemption under Notification no.4/2006-CE dated 1.3.2006 (Sl.No.74) for manufacturing Ready Mix Concrete falling under Heading No.38245010.The judgment pertains to an appeal by the Revenue against the order of the Commissioner (Appeals) regarding the eligibility of the respondent for exemption under Notification no.4/2006-CE dated 1.3.2006 (Sl.No.74) for manufacturing Ready Mix Concrete. The Department contended that the respondent manufactured only 'Ready Mix Concrete' and not 'Concrete Mix,' leading to a demand for central excise duty. The Commissioner (Appeals) had dropped the demand, which was appealed by the Revenue. The Tribunal noted that the impugned order found that using a different name for the same product does not alter its nature, emphasizing that the exemption referred to 'concrete mix' under Chapter 38 without specifying a sub-heading. The Tribunal highlighted that without material evidence, differences in IS Standards or Central Excise Tariff Act headings are insufficient to deny the exemption. The Tribunal upheld the findings of the impugned order, dismissing the appeals by the Revenue.The Commissioner (Appeals) based the decision on the Board's Circular, interpreting the term 'site' broadly to include premises made available to the manufacturer by contract. It was noted that the RMC Plant was established near the construction site for a specific purpose, justifying the exemption for the respondent. The Revenue argued a distinction between 'Concrete Mix' and 'Ready Mix Concrete' due to differing IS Standards, contending that the exemption for 'concrete mix' cannot extend to 'ready mix concrete.' However, the Tribunal found the absence of substantial evidence to support this claim, emphasizing that the exemption notification did not limit the product to a specific sub-heading within Chapter 38. Consequently, the Tribunal concluded that there was no justification to overturn the findings of the impugned order, resulting in the dismissal of the Revenue's appeals.In conclusion, the Tribunal's judgment upheld the decision of the Commissioner (Appeals) regarding the eligibility of the respondent for exemption under Notification no.4/2006-CE dated 1.3.2006 (Sl.No.74) for manufacturing Ready Mix Concrete. The Tribunal emphasized that minor differences in product names or standards are insufficient to deny the exemption when the notification refers broadly to 'concrete mix' under Chapter 38 without specifying a sub-heading. The Tribunal's dismissal of the Revenue's appeals affirmed the broader interpretation of the exemption criteria applied in the impugned order.
TaxTMI 