https://www.taxtmi.com/caselaws?id=373333 Concrete mixed at a project site for exclusive use in that construction was treated as concrete mix, not ready mix concrete, so the exemption remained available. The classification turned on the actual manufacturing process and the record did not establish that the product had the characteristics of ready mix concrete. On limitation, the extended period was held unavailable because the dispute involved interpretation of the exemption entry, the Department already had relevant records, and there was no suppression with intent to evade duty. The demand was therefore time-barred and the appeal succeeded with consequential relief. en-us Wed, 09 Jan 2019 00:00:00 +0530 Fri, 11 Jan 2019 06:39:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373333 Concrete mixed at a project site for exclusive use in that construction was treated as concrete mix, not ready mix concrete, so the exemption remained available. The classification turned on the actual manufacturing process and the record did not establish that the product had the characteristics of ready mix concrete. On limitation, the extended period was held unavailable because the dispute involved interpretation of the exemption entry, the Department already had relevant records, and there was no suppression with intent to evade duty. The demand was therefore time-barred and the appeal succeeded with consequential relief. Case-Laws Central Excise Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373333