https://www.taxtmi.com/caselaws?id=338050 Cement cleared in 50 kg bags to builders, developers, ready mix concrete manufacturers, Government departments and charitable institutions was treated as eligible for concessional excise treatment under Sl. No. 1C of Notification No. 4/2006-CE where retail sale price was not required to be declared under the Packaged Commodities Rules. The decisive distinction was whether the recipients qualified as industrial consumers or institutional consumers: supplies to ready mix concrete manufacturers were treated as industrial, and supplies to builders and developers were treated as institutional because construction activity was regarded as a service activity. On that basis, the clearances remained within the notification and denial of the benefit was not sustainable. en-us Mon, 19 Dec 2016 00:00:00 +0530 Tue, 01 May 2018 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338050 Cement cleared in 50 kg bags to builders, developers, ready mix concrete manufacturers, Government departments and charitable institutions was treated as eligible for concessional excise treatment under Sl. No. 1C of Notification No. 4/2006-CE where retail sale price was not required to be declared under the Packaged Commodities Rules. The decisive distinction was whether the recipients qualified as industrial consumers or institutional consumers: supplies to ready mix concrete manufacturers were treated as industrial, and supplies to builders and developers were treated as institutional because construction activity was regarded as a service activity. On that basis, the clearances remained within the notification and denial of the benefit was not sustainable. Case-Laws Central Excise Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338050