https://www.taxtmi.com/caselaws?id=444271 Cement cleared in MRP-marked bags for self-consumption within the factory and for free issue to a contractor for construction work was held eligible for concessional duty under Notification No. 4/2006-CE. CESTAT Chennai followed its earlier view and applied judicial discipline, holding that the benefit could not be denied merely because the goods were not sold in the ordinary retail market. The demand was therefore not sustainable, as the mode of use did not exclude the clearances from the notification's concessional treatment. en-us Tue, 10 Oct 2023 00:00:00 +0530 Wed, 11 Oct 2023 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444271 Cement cleared in MRP-marked bags for self-consumption within the factory and for free issue to a contractor for construction work was held eligible for concessional duty under Notification No. 4/2006-CE. CESTAT Chennai followed its earlier view and applied judicial discipline, holding that the benefit could not be denied merely because the goods were not sold in the ordinary retail market. The demand was therefore not sustainable, as the mode of use did not exclude the clearances from the notification's concessional treatment. Case-Laws Central Excise Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444271