https://www.taxtmi.com/caselaws?id=763656 CESTAT Ahmedabad dismissed Revenue's appeal regarding excise duty exemption on ready mix concrete (RMC) manufactured at construction sites. The tribunal upheld Commissioner (Appeals) decision setting aside demand as time-barred. The case involved interpretation of exemption under Sr. No. 144 of Notification 12/2012-CE for period prior to 01.03.2016 amendment. Supreme Court in L T Limited case clarified exemption applied only to ready mix concrete, not concrete mix. Given litigation ambiguity and subsequent government clarification through notification amendments, tribunal found no infirmity in Commissioner's time-bar ruling, following precedent from Reliance Industries Limited case. en-us Fri, 22 Nov 2024 00:00:00 +0530 Tue, 24 Dec 2024 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763656 CESTAT Ahmedabad dismissed Revenue's appeal regarding excise duty exemption on ready mix concrete (RMC) manufactured at construction sites. The tribunal upheld Commissioner (Appeals) decision setting aside demand as time-barred. The case involved interpretation of exemption under Sr. No. 144 of Notification 12/2012-CE for period prior to 01.03.2016 amendment. Supreme Court in L T Limited case clarified exemption applied only to ready mix concrete, not concrete mix. Given litigation ambiguity and subsequent government clarification through notification amendments, tribunal found no infirmity in Commissioner's time-bar ruling, following precedent from Reliance Industries Limited case. Case-Laws Central Excise Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763656