TaxTMI 
TaxTMI 
2019 (5) TMI 1579
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....se are that the appellants are engaged in the manufacture of Ready Mix Concrete (RMC) but since not paid Central Excise duty, hence, a show-cause notice was issued to them on 03.08.1998 demanding duty of Rs. 16,18,00,388/- for the period from July, 1993 to March, 1998 with interest and penalty. On adjudication, the demand was confirmed by the learned Commissioner with interest and penalty. Aggrieved by the said order, they filed an appeal before the Tribunal and this Tribunal vide order dated 6.11.2006 allowed the appeals. Aggrieved by the said order of the Tribunal, the Revenue filed an appeal before the Hon'ble Supreme Court. By its order dated 10.04.2008, the Hon'ble Supreme Court remanded the matter to the Tribunal for fresh con....
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....ct undertaken for the construction of civil work and the ready mix concrete manufactured at the site was specifically used for the purpose of such contract and accordingly entitled to the benefit of the exemption Notification No. 4/97-CE. Further, he has submitted that they were awarded another contract by M/s H & R Johnsons India Ltd. and the scope of work involved construction of Main Plant building and Ancillary structures at Khar Devli, Gadad Village, Taluka Pen, Dist. Raigad. The learned Commissioner also failed to appreciate that at the work site of the Ceramic Tile Plant, batching plant was located, as is evident from the panchanama dated 4.9.1997. Thus, the ready mix concrete has been manufactured at the site and used exclusively fo....
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....d exist batching plants which are mobile. Ultimately, the question which would arise for determination would depend upon the facts of each case. In the present case, the Commissioner, as an adjudicating authority, has held that cement concrete obtained at Pen and Padghe sites conforms to the definition of BMC as prescribed in Bureau of Indian Standards definition of BMC. However, according to the Commissioner, the respondent-assessee has manufactured RMC during the above period in the said placers, namely, Pen and Padghe and, thereafter, they have cleared the same to the construction sites of the customers/clients of the assessee herein without payment of central excise duty and without observing the central excise formalities. Whe....
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....ication to the fact that the spatial location of the point of construction within the project area are some or are adjacent to each other. On the contrary I find that it has been stated in the panchanama drawn at the respective project sites that the cement mix obtained after mixing is discharged into transit mixers and/or Dumpers which implies that the two 'sites' are physically distant from each other. It can therefore, be unambiguously inferred from this fact that the spatial location of the batching plant and the spatial location of the point of construction within the project area are not same or are adjacent to each other. The drawings/site plan of the project site submitted by the Advocate also lends credence to the aforesaid conclus....