2016 (11) TMI 52

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....pellant Shri V.K. Shastri, Asst. Commr (AR) for respondent ORDER This appeal is directed against Order-in-Appeal No. BR(2876)258/MI/2005 dated 24.08.2005. 2.    Heard  both sides and perused the records. 3.    After considering the submissions made by both sides, the issue that falls for consideration in the case in hand is regarding the classifica....

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....dy mix concrete and not cement concrete mix,  hence exemption from payment of duty as per notification number 4/97 - CE dated 1.3.1997 needs to be extended for concrete mix manufactured at site for use in construction.  He relied upon the Board's Circular number 368/1/98 dated 06.01.1998 to press home the point that for manufacturing of ready mix concrete, the machinery as required in th....

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....of the responsible officials who is the project manager wherein he has accepted that the activity undertaken by them would amount to manufacturing of ready mix concrete. 6.    We have considered the submissions made at length by both sides and perused the records. The core issue in the case in hand whether the cement concrete mixture or ready mix concrete is manufactured by the a....