https://www.taxtmi.com/caselaws?id=357 Concrete mix and ready mix concrete manufactured at the construction site and used in the same project fell within Serial No. 51 of Notification No. 4/97-C.E. The exemption, issued under Section 5A of the Central Excise Act, 1944, was read broadly to cover concrete mix produced at the site of construction for use at that site, without a narrow restriction to a particular sub-heading. The fact that the material was transported within the project area did not take it outside the entry. The CESTAT therefore held that the exemption applied to ready mix concrete made at the construction site, in favour of the assessee. en-us Mon, 23 Jan 2006 00:00:00 +0530 Sun, 13 Apr 2008 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357 Concrete mix and ready mix concrete manufactured at the construction site and used in the same project fell within Serial No. 51 of Notification No. 4/97-C.E. The exemption, issued under Section 5A of the Central Excise Act, 1944, was read broadly to cover concrete mix produced at the site of construction for use at that site, without a narrow restriction to a particular sub-heading. The fact that the material was transported within the project area did not take it outside the entry. The CESTAT therefore held that the exemption applied to ready mix concrete made at the construction site, in favour of the assessee. Case-Laws Central Excise Mon, 23 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357