2015 (12) TMI 666

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s. B. Sunita Rao, Adv., Mr. Anurag, Adv. And Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. Shyam Divan, SR. Adv., Mr. Vikram Dhokalia, Adv., Ms. Manisha Sukla, Adv. For M/s. Dua Associates ORDER The Tribunal by way of impugned judgment has allowed the appeals of the respondent/assessee holding that 'Ready Mix Concrete' (RMC) does not amount to 'manufacture' and, therefo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as RMC produced at site, the same shall be entitled to exemption under the requisite Notification. In view thereof, the matter needs to be remanded back to the Tribunal to decide the aforesaid factual aspect viz. whether the produce in question is RMC manufactured at site or is it MC as contended by the assessee. We may record the submission of Mr. K. Radhakrishnan, learned senior counsel appeari....