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Ready Mix Concrete Duty: Court Upholds Tax Liability Despite Plant Ownership; Concessional Rate Request Remanded.
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....This is a case regarding levy of Central Excise Duty on Ready Mix Concrete (RMC) manufactured at construction sites by the appellant. The key points are: The appellant was manufacturing RMC at the site of the builder using raw materials provided by the builder, making it a job-work activity. The ownership of plant and machinery is irrelevant in determining job-work; the relationship between material supplier and processor is crucial. As the appellant was clearing goods manufactured on behalf of the builder, duty was payable by the appellant even as a job-worker. Regarding the extended period of limitation, it was held that due to a change in opinion based on a Supreme Court decision, the extended period could not be invoked, and the demand .........