2023 (10) TMI 587

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....RI ASHOK JINDAL, MEMBER (JUDICIAL) AND SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL) Ms. Sweta Mukherjee, Advocate for the Appellant (s) Shri P.K.Ghosh, Authorized Representative for the Revenue ORDER The appellant has challenged the impugned for demanding duty for the period June 2007 to February 2008. 2. The facts of the case are that the appellant is manufacturer of cement and cleared t....

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.... Excise, Durgapur [2023 (7) TMI 1110 -CESTAT KOLKATA] has held as under:- "4. Considering the facts that the appellants' own case as reported in 2015 (317) ELT 505 (Tri.-Del.), this Tribunal has observed as follows : "5. It is seen that CESTAT in the case of M/s. Heidelberg Cement (India) Ltd. /M/s. Ultra Tech Cement Ltd. v. CCE, Nagpur/Raigad (supra) has clearly held that cement....

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....ailable to industrial consumers. Further even if it is contended that the industries like M/s. Grasim Industries, Gwalior Chemicals, etc. did not use cement for producing excisable goods, they admittedly used the same for construction and would therefore qualify to be reckoned in the category of builders. Government also would qualify as institutional buyer. It is also not the case of Revenue that....