https://www.taxtmi.com/caselaws?id=785525 Classification of ready mix concrete versus concrete mix for excise liability is the central issue. The legal basis was that exemption was extended to ready mix concrete by a substitution in the exemption notification, but classification requires admissible evidence of manufacturing process and compliance with applicable IS standards. The respondent failed to verify contractual terms and technical compliance, and the adjudicator erred in presuming the product was RMC without proof; accordingly the confirmation of excisability as RMC was unsustainable for lack of evidentiary foundation and proper verification. en-us Fri, 09 Jan 2026 00:00:00 +0530 Tue, 27 Jan 2026 07:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785525 Classification of ready mix concrete versus concrete mix for excise liability is the central issue. The legal basis was that exemption was extended to ready mix concrete by a substitution in the exemption notification, but classification requires admissible evidence of manufacturing process and compliance with applicable IS standards. The respondent failed to verify contractual terms and technical compliance, and the adjudicator erred in presuming the product was RMC without proof; accordingly the confirmation of excisability as RMC was unsustainable for lack of evidentiary foundation and proper verification. Case-Laws Central Excise Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785525