https://www.taxtmi.com/caselaws?id=202003 Cement cleared in packed form to construction industry consumers was found eligible for the concessional duty benefit under the notification because construction was treated as a service industry for the relevant fiscal purpose and the exclusion for packaged commodities meant for institutional or industrial consumers was applied on that basis. The Tribunal's view, supported by earlier co-ordinate Bench decisions, accepted that the assessee met the other notification conditions and that packing alone did not defeat the claim on the facts found. The revenue's challenge therefore failed, and concessional excise treatment was retained. en-us Thu, 26 Aug 2010 00:00:00 +0530 Sat, 15 Jan 2011 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202003 Cement cleared in packed form to construction industry consumers was found eligible for the concessional duty benefit under the notification because construction was treated as a service industry for the relevant fiscal purpose and the exclusion for packaged commodities meant for institutional or industrial consumers was applied on that basis. The Tribunal's view, supported by earlier co-ordinate Bench decisions, accepted that the assessee met the other notification conditions and that packing alone did not defeat the claim on the facts found. The revenue's challenge therefore failed, and concessional excise treatment was retained. Case-Laws Central Excise Thu, 26 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202003