TaxTMI 
TaxTMI 
2006 (1) TMI 8
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....ee also fairly concedes this position, even though he seeks to distinguish that decision on some other grounds like there being no sale or purchase. e note that the exemption is in regard to "concrete mix manufacturer" at site and used at site. Perusal of the Indian Standard specifications and other materials produced before us would appear to suggest that there is no difference between concrete mix and ready mix concrete. After all, concrete mix for construction is the same irrespective of method of preparation. In this view of the matter, we are not able to agree with the decision in the case of Continental Foundation Joint Venture v. CCE, Chandigarh. That decision would appear to require re-consideration by a Larger Bench. Registry is, ....
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....rds IS 4926:2003 and IS 456:2000 as issued by Bureau of Indian Standards. It was submitted that the Standards for Concrete Mix are covered under the IS 456:2000, which lays down the procedure for "Plain and reinforced concrete - code of practice" in detail, while IS 4926:2003 lays down the standard of "Ready Mixed Concrete - Code of practice," wherefrom it would be noticed that the selection and quality of ingredients like cement, gravel chemical, etc. are laid down in detail in IS 456:2000 and IS 4926:2000 relies upon the earlier Standards IS 456:2000 for quality of ingredients. It was urged that there is no difference between "plain & reinforced concrete" and "Ready Mixed Concrete". It was also contended that the benefit of the exemption ....
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....The learned D.R. on the other hand contends that the concrete mix manufactured by the appellant is transported by the appellants to the site of the Dam and there is a transportation of the concrete mix. It was submitted that the concrete mix manufactured with the aid of sophisticated machinery would mean that the same is covered under Heading of "Ready Mixed Concrete." It was also urged that benefit of exemption under notification would not be available to the appellants as the said notification exempts only concrete mix and does not exempt "Ready Mix Concrete." 7.The exemption granted under Serial No. 51 of Notification No. 4/97 during the relevant period stood as under : Sl. No. Chapter or Heading /Sub-heading No. Description of good....
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....sp; 18%" 9.It can be seen from the above that the "concrete mix", and "Ready mix concrete" get covered under Chapter No. 38, and it is not in dispute. 10.General exemption Notification No. 4/97-C.E. was issued by the Central Government by the powers conferred by sub-section (1) of Section 5A of the Central Excise Act, 1944. The said Section 5A authorizes the Government to issue exemption from payment of duty by issuing a notification. The exemption notification No. 4/97-C.E. reads as under : "In exercise of powers conferred by sub-section (1) of Section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest to do s....
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.... sought to be exempted by the notification. In the case before us the entry at column No. 2 at serial No. 51 says only "38" i.e. it refers to only Chapter No. The said entry does not refer to any heading No. or Sub-heading No. To our mind the Central Government had every intention to exempt all kinds of "Concrete Mix" from payment of duty, which is very evident from the fact that, the said notification in respect of many items indicates heading No. and sub-heading Nos. specifically. If the law makers did not intend to exempt "Ready Mix Concrete" falling under Chapter Sub-heading No. "3824.20/3824.90" they would have categorically said so, by indicating in the serial No. 51 only the specific heading Nos. which are eligible for exemption. Sin....