TaxTMI 
TaxTMI 
2009 (6) TMI 247
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.... concrete blocks falling under CETA sub-heading 6807.90 attracting excise duty at the rate of 16% ad valorem. They also availed Cenvat credit on the inputs used in the manufacture of the final product and concessional rate of duty under Notification No. 10/03-C.E., dt. 1-3-03 in terms of Sl. No. 23 of the table thereto in respect of clearances of paver/pavement blocks since the solid blocks manufactured by them were pavement blocks used in floors of driveways, petrol pumps, flooring of storing yards etc. The Revenue was of the view that they could not be treated as building blocks eligible to concessional rate of duty of 8%. Since the assessees availed concessional rate of duty by wrongly claiming the benefit of the notification, Show Cause....
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.... No. 23 of the table to the Notification No. 10/2003 to paver blocks manufactured and cleared during the periods in dispute stands settled by Tribunal's Final Order Nos. A.129-130/2009/EB/C-II dated 5-3-09 [2009 (241) E.L.T. 396 (Tri.-Mum.)] in Appeal Nos. E/1097 and 1158/07 in the case of CCE, Thane-II v. Conwood Pre-fab Ltd. & Super Tiles & Marbles Pvt. Ltd. the relevant extracts from the Tribunal's decision are reproduced below :- "7. We have given careful consideration to the submissions including the written submissions filed by both sides. It is not in dispute that the paver blocks manufactured and cleared by the respondents during the material period are classifiable as articles of concrete under heading 6810 in the 8 digit system....
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....g under Chapter 68 of the CETA Schedule, in the said Schedule or in any of the Notifications. In the case of Dunlop (India) Limited & MRF Ltd. (supra) it was held by the Supreme Court that, where there was no reference to use of the goods in Tariff entry, its classification under such entry could not be made on the basis of end-use which was absolutely irrelevant. In the case of Perfect Sealing Systems Pvt. Ltd. cited by JCDR, certain goods sold by the assessee to another company and predominantly used by the latter in stationary type of industrial vehicles were classified under Item 68 on the basis of the predominant use of the goods. In that case, the contention of the Revenue that as the same goods could interchangeably be put to vehicul....
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....s, in our view, need not be vertical structures only. They can be multi-dimensional - some may be vertical like the buildings visualized by JCDR, some can be horizontal like footpaths, courtyards of buildings etc some can even be subterraneous like water tanks etc. Materials used for constructing all these structures are known as building materials in common parlance. When the common man understands a sewing machine to be a machine used for sewing, cooking gas to be a gas used for cooking, cutting board to be a board used for cutting, it would be rather unconventional to hold that he does not count building blocks/bricks as materials used for building structures. 9. In the above view of the matter, we hold that the paver blocks in questi....