2019 (1) TMI 1835

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....or the Respondent : Smt. Sukriti Das, Advocate ORDER Per Anil Choudhary Heard the parties. 2. The issue involved in this appeal is whether cement manufactured by the appellant and cleared for their internal use, that is for repair and maintenance of plant and residential colony, within the factory premises for captive consumption, in 50 kg pack to contractor (service provider) bearing the mark....

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....6/CE. 4. In the Grasim Industries Case(supra), this issue was specifically examined by this Tribunal and it was held as follows.; "As rightly pointed out by the ld. Counsel, as the benefit offered under the Notification pertains to goods cleared to industrial/institutional consumers, and as this aspect was overlooked by the legal Metrology expert as also by Ld. Commissioner, the impugned order ....

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....From the above, it can be seen that packages of commodities containing a quantity of more than 25 kg or 25 litre excluding cement and fertilizers sold in bags upto 50 kg and packaged commodity meant the industrial or institutional consumer are excluded from the provisions of the said Rules. In other words, the Rules exclude two categories-the first category is packaged commodity containing a quant....