https://www.taxtmi.com/caselaws?id=76195 Cement cleared in packaged form for institutional consumers was considered eligible for the concessional duty rate under Notification No. 4/2006-C.E., as amended, where the goods were not from a mini cement plant and satisfied the prescribed retail sale price conditions. The dispute focused on whether supplies to construction companies could be treated as institutional consumption rather than ordinary retail sale. The construction sector was treated as a service industry, and cement used for that sector was viewed as outside the retail-sale mischief. Following the earlier coordinate Bench view, the exemption was held applicable and denial of the concession was unsustainable. en-us Wed, 06 May 2009 00:00:00 +0530 Tue, 15 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76195 Cement cleared in packaged form for institutional consumers was considered eligible for the concessional duty rate under Notification No. 4/2006-C.E., as amended, where the goods were not from a mini cement plant and satisfied the prescribed retail sale price conditions. The dispute focused on whether supplies to construction companies could be treated as institutional consumption rather than ordinary retail sale. The construction sector was treated as a service industry, and cement used for that sector was viewed as outside the retail-sale mischief. Following the earlier coordinate Bench view, the exemption was held applicable and denial of the concession was unsustainable. Case-Laws Central Excise Wed, 06 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76195