https://www.taxtmi.com/caselaws?id=783167 Direct supplies of cement in 50 kg bags to builders, developers and similar institutional buyers were treated as sales to industrial or institutional consumers, not ordinary retail sales, so valuation under Section 4A of the Central Excise Act, 1944 was not displaced on the Revenue's approach. The Tribunal followed earlier authority holding that such clearances need not be treated as retail sales merely because the buyers are builders or construction entities, and therefore the bags were not denied relief on that basis. On the same reasoning, the clearances qualified for the concessional benefit under Notification No. 4/2006-CE dated 01.03.2006, and the contrary view in the impugned order was set aside. en-us Mon, 10 Nov 2025 00:00:00 +0530 Tue, 09 Dec 2025 11:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783167 Direct supplies of cement in 50 kg bags to builders, developers and similar institutional buyers were treated as sales to industrial or institutional consumers, not ordinary retail sales, so valuation under Section 4A of the Central Excise Act, 1944 was not displaced on the Revenue's approach. The Tribunal followed earlier authority holding that such clearances need not be treated as retail sales merely because the buyers are builders or construction entities, and therefore the bags were not denied relief on that basis. On the same reasoning, the clearances qualified for the concessional benefit under Notification No. 4/2006-CE dated 01.03.2006, and the contrary view in the impugned order was set aside. Case-Laws Central Excise Mon, 10 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783167