https://www.taxtmi.com/caselaws?id=125708 Interpretation of Notification No. 4/2006-C.E. governed whether cement cleared in 50 kg bags to institutional and industrial consumers qualified under Sl. No. 1B or 1C. The Tribunal noted that the issue turned on the interaction between Sl. No. 1B, Sl. No. 1C, the Explanation defining a mini cement plant, and the Second Proviso to that Explanation. It also referred to an earlier decision and the Board's clarification dated 12-6-08, both supporting coverage under Sl. No. 1B or 1C. On that basis, the notification benefit was admissible and the demand was unsustainable. en-us Wed, 10 Dec 2008 00:00:00 +0530 Fri, 04 Aug 2017 08:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125708 Interpretation of Notification No. 4/2006-C.E. governed whether cement cleared in 50 kg bags to institutional and industrial consumers qualified under Sl. No. 1B or 1C. The Tribunal noted that the issue turned on the interaction between Sl. No. 1B, Sl. No. 1C, the Explanation defining a mini cement plant, and the Second Proviso to that Explanation. It also referred to an earlier decision and the Board's clarification dated 12-6-08, both supporting coverage under Sl. No. 1B or 1C. On that basis, the notification benefit was admissible and the demand was unsustainable. Case-Laws Central Excise Wed, 10 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125708