https://www.taxtmi.com/caselaws?id=265337 SC held that Ready Mix Concrete (RMC) and Concrete Mix (CM) are distinct products, rejecting assessee's claim for exemption under Notification No. 4/1997-CE. The assessee operated fully automatic batching plants with transit mixers, using cement, aggregates, water, and chemical admixtures including retarders and plasticizers. The court found that the assessee had previously acknowledged manufacturing RMC, not CM, and that the sophisticated mixing process differentiated RMC from conventional CM. Since the notification exempts only CM and not RMC, exemption was denied. The court applied strict interpretation favoring revenue in exemption matters. en-us Tue, 06 Oct 2015 00:00:00 +0530 Tue, 15 Jul 2025 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265337 SC held that Ready Mix Concrete (RMC) and Concrete Mix (CM) are distinct products, rejecting assessee's claim for exemption under Notification No. 4/1997-CE. The assessee operated fully automatic batching plants with transit mixers, using cement, aggregates, water, and chemical admixtures including retarders and plasticizers. The court found that the assessee had previously acknowledged manufacturing RMC, not CM, and that the sophisticated mixing process differentiated RMC from conventional CM. Since the notification exempts only CM and not RMC, exemption was denied. The court applied strict interpretation favoring revenue in exemption matters. Case-Laws Central Excise Tue, 06 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265337