https://www.taxtmi.com/caselaws?id=244852 Cement cleared in 50 kg bags through the assessee's depot was treated as eligible for Sl. No. 1C of Notification No. 4/2006-C.E., because the depot arrangement did not break the condition that the commodity be purchased from the manufacturer under Rule 2(a) of the SWM Rules. The assessee's depot was not regarded as a separate entity for this purpose, and the position was supported by an earlier Tribunal decision on the same issue. The Revenue's objection that depot clearances defeated the notification condition therefore failed, and the exemption benefit remained available. en-us Fri, 24 May 2013 00:00:00 +0530 Tue, 11 Mar 2014 06:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244852 Cement cleared in 50 kg bags through the assessee's depot was treated as eligible for Sl. No. 1C of Notification No. 4/2006-C.E., because the depot arrangement did not break the condition that the commodity be purchased from the manufacturer under Rule 2(a) of the SWM Rules. The assessee's depot was not regarded as a separate entity for this purpose, and the position was supported by an earlier Tribunal decision on the same issue. The Revenue's objection that depot clearances defeated the notification condition therefore failed, and the exemption benefit remained available. Case-Laws Central Excise Fri, 24 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244852