2017 (11) TMI 1515

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.... CCE & CC, Hyderabad-III Kesoram Cements OIA No.17/2009 (H-III) CE dated 19.05.2009 2. E/1675/2010 CCE, C & ST, Hyderabad-III Kesoram Cements OIA No.02&03/2010 (H-III) CE dated 26.04.2010 3. E/1676/2010 CCE, C & ST, Hyderabad-III Kesoram Cements OIA No.02&03/2010 (H-III) CE dated 26.04.2010 4. E/2099/2011 Kesoram Cements CCE, C & ST, Hyderabad OIA No.02&03/2010 (H-III) CE dated 26.04.2010 2. The relevant facts that arise for consideration are the respondent herein are manufacturers of cement. The payment of Central Excise Duty in respect of cement is governed by Notification No.04/2006-CE as a....

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....submits that the benefit of Notification No.04/2006 as amended is unavailable to the appellant as supplies, are made to A.P. State Housing Corporation Limited cannot be considered as institutional consumers or industrial consumers. He would submit that the said A.P. State Housing Corporation Limited being in the service industry are buying "cement" directly from the assessee Kesoram Cements. It is the submission that, the respondent assessee supplies cements in 50kgs bag to both for retail sale industrial/institutional consumers while printing bags with RSP, which are cleared for retail sale. As well as the benefit of Notification No.04/2006 as amended is not applicable. The findings of the First Appellate Authority needs to be set aside. H....

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.... not applicable to the respondents, as the goods are sold to APSHCL by indicating the price at which it was contracted on each bag. It is also on record that there was no case of the Revenue that the respondents were not required to declare the retail sale price on the supplied bags. We concur with the views taken by the learned Commissioner (Appeals) that the cement bags manufactured by the respondents herein were not out of the purview of SWMP Rules, as they were required to declare the RSP on the product. This our view is fortified from the fact that the authorities under the Standards of Weights and Measures Act., i.e., the Controller, Legal Metrology, Government of Andhra Pradesh had informed all the respondents herein regarding mandat....