TaxTMI 
TaxTMI 
In the case of M/s Larsen & Toubro Ltd. & Another, ECC Construction Group Versus Commissioner of Central Excise, Hydrabad 2015 (10) TMI 612 - Supreme Court, SC has decided that RMC and CM are different product and thus RMC is not covered under notification no 4/1997 so it is liable for tax. So weather RMC made at site for the construction work of Bridge and road is taxable?
Taxability on Ready Mix Concrate
20 Jan 2016 
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Taxability of Ready Mix Concrete: RMC not exempt under the concrete-mix notification and is taxable.
Ready Mix Concrete (RMC) is distinct from Concrete Mix (CM) and Notification No. 4 dated March 01, 1997, which exempts only 'Concrete Mix', does not cover 'Ready Made Mixed Concrete'. Prior orders applying the notification to RMC manufactured and used at the same site were set aside and remanded to the adjudicating authority to be reconsidered; RMC manufactured and used on-site is therefore liable to central excise duty. (AI Summary)
Ready Mix Concrete (RMC) is distinct from Concrete Mix (CM) and Notification No. 4 dated March 01, 1997, which exempts only 'Concrete Mix', does not cover 'Ready Made Mixed Concrete'. Prior orders applying the notification to RMC manufactured and used at the same site were set aside and remanded to the adjudicating authority to be reconsidered; RMC manufactured and used on-site is therefore liable to central excise duty. (AI Summary)