https://www.taxtmi.com/caselaws?id=170829 Cement cleared in 50 kg bags was treated as eligible for the benefit of serial No. 1C of Notification No. 4/2006-C.E. when sold to builders, contractors, industrial users engaged in construction, Government buyers, and ready-mix concrete producers. The analysis applied earlier Tribunal decisions to hold that such buyers could fall within the notification's eligible categories where the factual use and buyer character satisfied the exemption conditions. On that basis, the denial of benefit failed, and the related demand, interest, and equal penalty were not sustainable. en-us Fri, 05 Sep 2014 00:00:00 +0530 Thu, 18 Jun 2015 16:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170829 Cement cleared in 50 kg bags was treated as eligible for the benefit of serial No. 1C of Notification No. 4/2006-C.E. when sold to builders, contractors, industrial users engaged in construction, Government buyers, and ready-mix concrete producers. The analysis applied earlier Tribunal decisions to hold that such buyers could fall within the notification's eligible categories where the factual use and buyer character satisfied the exemption conditions. On that basis, the denial of benefit failed, and the related demand, interest, and equal penalty were not sustainable. Case-Laws Central Excise Fri, 05 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170829