Site-based concrete mixing qualifies as concrete mix, not Ready-Mix Concrete, preserving exemption and defeating extended limitation.

Site-based concrete mixing carried out near the project location with basic batching and mixing equipment was treated as concrete mix, not Ready-Mix Concrete, because there was no evidence of specialised RMC machinery, process, or admixtures; the exemption under Notification No. 12/2012-CE was therefore available. On limitation, the department had already been informed of the manufacturing process and related facts before the show-cause notice, so suppression with intent to evade duty was not established and the extended period could not be invoked. The duty, interest, and penalty confirmation was consequently unsustainable.

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Issues: (i) Whether the concrete mix manufactured at site for use in the construction project was eligible for exemption under Notification No. 12/2012-CE dated 17.03.2012, or was liable to be treated as Ready-Mix Concrete; (ii) Whether the demand was barred by limitation and the extended period could be invoked.

Issue (i): Whether the concrete mix manufactured at site for use in the construction project was eligible for exemption under Notification No. 12/2012-CE dated 17.03.2012, or was liable to be treated as Ready-Mix Concrete;

Analysis: The decisive factors were the nature of the plant, the process adopted, and the materials used. The record showed that the mixing activity was carried out at a dedicated site near the project location with basic batching and mixing equipment, and that the mix was transported directly to the construction site. No evidence established the use of the specialised machinery, process, or admixtures associated with Ready-Mix Concrete. The distinction between concrete mix and Ready-Mix Concrete was also consistent with the cited circular and the principles applied in the governing precedent relied upon in the order.

Conclusion: The product manufactured was concrete mix and not Ready-Mix Concrete, and the assessee was entitled to the benefit of the exemption.

Issue (ii): Whether the demand was barred by limitation and the extended period could be invoked.

Analysis: The department had already been informed of the manufacturing process and related particulars through correspondence well before issuance of the show-cause notice. In those circumstances, the essential foundation for alleging suppression with intent to evade duty was absent, and invocation of the extended period was not justified.

Conclusion: The demand was time-barred and the extended period could not be invoked.

Final Conclusion: The order confirming duty, interest, and penalty could not be sustained, and the assessee succeeded on both merits and limitation.

Ratio Decidendi: Site-based concrete mixing activity does not become Ready-Mix Concrete merely because the mix is transported to the work site; in the absence of the specialised RMC process and machinery, exemption cannot be denied, and limitation cannot be extended where the department already had the relevant facts.

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