https://www.taxtmi.com/caselaws?id=781970 CESTAT Bangalore held that the product manufactured at the construction site by the appellant could not be classified as Ready Mix Concrete (RMC) under CETH 38245010, as there was no evidence that it conformed to IS 4926. The contract and records only indicated supply of concrete conforming to IS 456, and no samples were drawn or inspections conducted by authorised officers. Relying on Circular No. 368/1/98-CX and relevant exemption Notifications, the Tribunal treated the product as "concrete mix" manufactured and used at site, eligible for excise exemption. The demand of duty, interest, and penalty was set aside and the appeal allowed. en-us Fri, 21 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781970 CESTAT Bangalore held that the product manufactured at the construction site by the appellant could not be classified as Ready Mix Concrete (RMC) under CETH 38245010, as there was no evidence that it conformed to IS 4926. The contract and records only indicated supply of concrete conforming to IS 456, and no samples were drawn or inspections conducted by authorised officers. Relying on Circular No. 368/1/98-CX and relevant exemption Notifications, the Tribunal treated the product as "concrete mix" manufactured and used at site, eligible for excise exemption. The demand of duty, interest, and penalty was set aside and the appeal allowed. Case-Laws Central Excise Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781970