2019 (12) TMI 543

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....EMBER (TECHNICAL) Shri Prabhat Kumar And Shri R.P. Singh, Advocates for the Appellant Shri P.K. Singh, Authorised Representative for the Respondent ORDER PER: ANIL G. SHAKKARWAR The appellants were engaged in the construction of residential complex and for the said purpose they were engaged in the manufacture of 'Ready Mix Concrete'. For the sake of manufacture of 'Ready Mix Concret....

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....Commissioner of Central Excise, Hyderabad in Civil Appeal Nos.6930-6931 of 2005 have held that 'Ready Mix Concrete' is chargeable to Central Excise duty. Therefore, by invoking the extended period of limitation through the said show cause notice a demand of Central Excise duty of around Rs. 47 lakhs was raised with a proposal to appropriate duty of Rs. 3.35 lakhs already deposited. The issue was a....

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....2. Heard the learned Counsel for the appellant. He has submitted that the goods manufactured at site by the appellant was different than the goods for which the Hon'ble Supreme Court has passed their ruling dated 06.10.2015 in the case of Larsen & Toubro Ltd. Vs Commissioner of Central Excise, Hyderabad and therefore, the said ruling is not applicable in the present case. He has also submitted tha....

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....e revenue has established that the goods manufactured were 'Ready Mix Concrete'. We, therefore, hold that the ruling of Hon'ble Supreme Court in the case of Larsen & Toubro Ltd. Vs Commissioner of Central Excise, Hyderabad reported at 2015 (324) ELT 646 (SC) is squarely applicable in the present case. The Hon'ble Supreme Court in the said case has settled the issue in respect of 'Ready Mix Concret....