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2019 (2) TMI 1026
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....arun Gaba (Adv.) for Appellant Shri Mohd. Ataf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we note that the disputed issue required to be decided in the present appeal is as to whether the 'Ready Mix Concrete' (RMC) prepared at site of construction and consumed captively would earn exemption in terms of Notification No.04/97-CE d....
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....gar Dam V/s Commissioner of Central Excise, Jalandhar reported as 2006 (198) E.L.T. 503 (Tri.-L.B.). He submits that RMC was held entitled to exemption in terms of Notification No.4/97-CE when manufactured at the site of construction. The said decision of the Tribunal was upheld by Punjab & Haryana High Court in the matter reported as Commissioner of Central Excise, Jalandhar V/s Chief Engineer, R....
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....he case of M/s Shapoorji Pallonji & Co. Ltd. V/s Commissioner of Central Excise, Mumbai reported as 2016 (344) E.L.T. 1132 (Tri.-Mumbai), wherein by taking note of the Hon'ble Apex Court decision in the case of M/s Continental Foundation JT. Venture V/s Commissioner of Central Excise, Chandigarh-I, reported as 2007 (216) E.L.T. 177 (S.C.), the appeal was allowed on the ground of limitation. Relian....