https://www.taxtmi.com/caselaws?id=375468 Cement cleared in 50 kg bags marked for industrial use and not for retail sale qualified for the concessional benefit under Notification No. 4/2006-CE when supplied to institutional or bulk buyers, because construction activity was treated as falling within the relevant service industry concept and the packaging did not alter the exemption. Sales to individual consumers stood on a different footing: exemption notifications were strictly construed and were not extended to personal-use clearances unless expressly covered. Penalties were set aside, and the matter was remitted only for limited verification and recomputation of duty and interest, if any, on individual sales. en-us Mon, 18 Feb 2019 00:00:00 +0530 Wed, 20 Feb 2019 06:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375468 Cement cleared in 50 kg bags marked for industrial use and not for retail sale qualified for the concessional benefit under Notification No. 4/2006-CE when supplied to institutional or bulk buyers, because construction activity was treated as falling within the relevant service industry concept and the packaging did not alter the exemption. Sales to individual consumers stood on a different footing: exemption notifications were strictly construed and were not extended to personal-use clearances unless expressly covered. Penalties were set aside, and the matter was remitted only for limited verification and recomputation of duty and interest, if any, on individual sales. Case-Laws Central Excise Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375468