https://www.taxtmi.com/caselaws?id=355975 Cement supplied in packaged form to construction companies was treated as eligible for the concessional duty benefit under the relevant notification because construction companies were regarded as institutional consumers. The dispute focused on whether the benefit could be denied merely because the cement was cleared in 50 kg bags. Relying on earlier decisions that treated construction activity as a service industry and accepted such supplies as meeting the notification conditions, the Tribunal followed the settled view and held the notification benefit available. The differential central excise duty demand was therefore not sustainable. en-us Tue, 30 Jan 2018 00:00:00 +0530 Thu, 22 Feb 2018 06:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355975 Cement supplied in packaged form to construction companies was treated as eligible for the concessional duty benefit under the relevant notification because construction companies were regarded as institutional consumers. The dispute focused on whether the benefit could be denied merely because the cement was cleared in 50 kg bags. Relying on earlier decisions that treated construction activity as a service industry and accepted such supplies as meeting the notification conditions, the Tribunal followed the settled view and held the notification benefit available. The differential central excise duty demand was therefore not sustainable. Case-Laws Central Excise Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355975