https://www.taxtmi.com/caselaws?id=349242 Packaged cement cleared in 50 kg bags to industrial or institutional consumers for their own use, and not for resale, falls within the statutory exclusion from MRP declaration requirements. On that basis, the exemption notification applicable to such clearances remains available, because the exclusion under the packaged commodities rules operates independently of the quantity condition. The Tribunal followed earlier decisions confirming that cement supplied to industrial or institutional consumers need not bear MRP and continues to qualify for concessional duty treatment. The refund eligibility granted by the Commissioner (Appeals), subject to verification of unjust enrichment, was therefore sustained. en-us Wed, 04 Oct 2017 00:00:00 +0530 Wed, 07 Feb 2018 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349242 Packaged cement cleared in 50 kg bags to industrial or institutional consumers for their own use, and not for resale, falls within the statutory exclusion from MRP declaration requirements. On that basis, the exemption notification applicable to such clearances remains available, because the exclusion under the packaged commodities rules operates independently of the quantity condition. The Tribunal followed earlier decisions confirming that cement supplied to industrial or institutional consumers need not bear MRP and continues to qualify for concessional duty treatment. The refund eligibility granted by the Commissioner (Appeals), subject to verification of unjust enrichment, was therefore sustained. Case-Laws Central Excise Wed, 04 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349242