https://www.taxtmi.com/caselaws?id=117247 The Tribunal ruled in favor of the appellant, allowing the exemption under Notification No. 4/97 for concrete mix, including Ready Mix Concrete, manufactured at the construction site for use there. It rejected the Revenue's classification, emphasizing that the exemption's intent was to cover all concrete mixes used on-site, irrespective of the manufacturing plant's location. The decision aligned with prior legal interpretations, confirming the appellant's eligibility for duty exemption. en-us Mon, 23 Jan 2006 00:00:00 +0530 Tue, 26 Mar 2024 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117247 The Tribunal ruled in favor of the appellant, allowing the exemption under Notification No. 4/97 for concrete mix, including Ready Mix Concrete, manufactured at the construction site for use there. It rejected the Revenue's classification, emphasizing that the exemption's intent was to cover all concrete mixes used on-site, irrespective of the manufacturing plant's location. The decision aligned with prior legal interpretations, confirming the appellant's eligibility for duty exemption. Case-Laws Central Excise Mon, 23 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117247