https://www.taxtmi.com/caselaws?id=115667 The commentary addresses excise duty liability on concrete mix prepared at the construction site and used in dam construction, against an exemption entry covering concrete mix manufactured and used at the same site. It notes that the Tribunal examined an earlier view treating the material as dutiable, but found on the material before it that concrete mix and ready mix concrete appeared substantially the same for construction purposes. The Tribunal therefore expressed disagreement with the earlier decision and directed that the issue be placed before the President for constitution of a Larger Bench for reconsideration. en-us Tue, 26 Jul 2005 00:00:00 +0530 Thu, 31 May 2012 18:26:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115667 The commentary addresses excise duty liability on concrete mix prepared at the construction site and used in dam construction, against an exemption entry covering concrete mix manufactured and used at the same site. It notes that the Tribunal examined an earlier view treating the material as dutiable, but found on the material before it that concrete mix and ready mix concrete appeared substantially the same for construction purposes. The Tribunal therefore expressed disagreement with the earlier decision and directed that the issue be placed before the President for constitution of a Larger Bench for reconsideration. Case-Laws Central Excise Tue, 26 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115667