2012 (11) TMI 112

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., C.A., for the Appellant. Shri A.K. Prabhakar, Supdt, for the Respondent. [Order per : P.R. Chandrasekharan, Member (T)]. -  The appeal and stay application are directed against the Order-in-Original No. BELAPUR/06/Bel-II/COMMR./2010-11 dated 23-8-2010 passed by the Commissioner of Central Excise & Customs, Belapur. The Stay application is being taken up for consideration. 2.&ems....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e civil construction in those places. The appellant availed benefit of Notification No. 4/97 dated 1-3-1997 which granted exemption to concrete mix manufactured at the site and used in the site. Since the site area is fairly large, Batching Plant is set up in one part of the site and the concrete mix manufactured is transported to the other parts of the site for construction of civil structures, t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ication and therefore, they are rightly entitled for the benefit of exemption. They had installed a Batching Plant for construction of civil work at the construction site itself in respect of both the projects and the concrete mix was used therein, therefore, they have fulfilled the terms and conditions of the Notification. 4. The learned A.R. appearing for the Revenue, on the other hand, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rete mix manufactured at the site of construction for use in construction work at such site. From the work orders available for the construction work, it is seen that the appellant has undertaken civil work and for the same he has manufactured concrete mix. The Batching Plant has been set up at the site of the project itself at Padghe Village and Gadab Village respectively, within the boundary wal....