2018 (3) TMI 440

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.... Balamurugan, AC (AR) And Shri P. Anbuchelvan, Supdt. (AR) - for the Appellant Ms. Cynduja Crishnan, Advocate - for the Respondent ORDER Per Bench In these Revenue appeals the amount involved are less than Rs. 10,00,000/- (Rupees Ten Lakhs only). 1.1 Brief facts are that respondents are manufacturers of cement. During the period 4/2007 to 12/2008, they cleared cement in packaged for....

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....submitted that in appeal numbers E/186/2011 and E/388/2011, the cement was used for self-consumption and a small quantity was cleared to institutional buyers. That the issue stands covered by the decision in the case of ACC Ltd. Vs. Commissioner of Central Excise, Coimbatore reported in 2017 (8) TMI 116 CESTAT, Chennai. 4. Heard both sides. The issue whether assessee / respondent is eligible fo....