https://www.taxtmi.com/caselaws?id=48070 The HC dismissed the revenue's appeal, upholding the Tribunal's decision that the assessee is entitled to an exemption from excise duty under Notification No. 4/97-C.E. for using concrete mix in dam construction. The Court agreed with the Tribunal's interpretation that the exemption applies to concrete mix manufactured at the construction site, including ready mix concrete, and does not fall under the taxable category specified under item No. 3824.20. The appeal was dismissed for lack of merit, affirming the exemption eligibility for concrete mix used in construction activities. en-us Mon, 16 Apr 2007 00:00:00 +0530 Thu, 25 Jan 2024 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48070 The HC dismissed the revenue's appeal, upholding the Tribunal's decision that the assessee is entitled to an exemption from excise duty under Notification No. 4/97-C.E. for using concrete mix in dam construction. The Court agreed with the Tribunal's interpretation that the exemption applies to concrete mix manufactured at the construction site, including ready mix concrete, and does not fall under the taxable category specified under item No. 3824.20. The appeal was dismissed for lack of merit, affirming the exemption eligibility for concrete mix used in construction activities. Case-Laws Central Excise Mon, 16 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48070