2018 (2) TMI 1396

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.... are allowed and they are taken up for disposal today itself as similar/identical issues are listed for disposal. 2. These two appeals are directed against Order-in-Original Nos.45/2012 dated 29/11/2012, and 26/2013 dated 27/09/2013. 3. Heard both sides and perused the records. 4. On perusal of records, it transpires that the issue is regarding demand of confirmation of differential central excise duty on the appellants. 5. The appellants herein had cleared cement manufactured by them to various purchasers who are construction companies claiming the benefit of Notification No.4/2006/4/07-CE (as amended) under clause IC discharging the duty liability as available to Clause 1C. It is the case of Revenue in the show-cause notice and confir....

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....ssee is engaged in the manufacture and sale of packaged cement in unit packages (packed in HDEP/PP Bags) of 50 Kg and cement clinker falling under the schedule to Central Excise Tariff (Amendment) Act, 2005. The assessee has been clearing the cement by paying the duty at the normal tariff rate at Rs. 600.00 per metric tonne. During the course of scrutiny of the self assessed monthly returns in Form ER-1 filed before the Superintendent of Central Excise, Tumkur II Range for the months of January 2008 to March 2008. it was noticed that the assessee besides effecting the clearances at Rs. 600.00 per metric tonne, it has cleared certain quantities of cement by paying duty at Rs. 400.00/- per metric tonne, along with the applicable education ces....

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....s, held that, the assessee has not given any reasons or cited any authority, as to how the construction industries would be categorized as a service industry. Further, they have not produced any other order issued by the State Government Authorities, who are administering the Standards of Weights and Measures (Packaged Conunodities) Rules, 1977 to the effect that they have been exempted from declaring the retail sale price on the packages under the said Rules in respect of the said goods. In absence of any such details/information, it cannot foe held that the assessee have supplied the impugned goods to institutional consumers to become eligible for the concessional rate of duty of Rs. 400/per tonne, Hence, they are liable to pay the differ....

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....ear that, there is no dispute as regards the fact that clearances are made to the institutional consumers by the assessee. Among these institutional consumers, one is construction industry. If the construction industry is held to be a service industry, then the assessee is entitled to the benefit of the Notification. The construction activity has been considered as a service industry by the Finance Ministry. In the foreign trade policy of Government of India in the list of services as enumerated in the Appendix 10, construction and related engineering services in particular, general construction work for building, general construction work for civil engineering installation and assembly work building, completion and finishing work and asses....