2007 (4) TMI 272

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....tion 35G of the Central Excise Act, 1944 is directed against the order dated 23-1-2006 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. The short issue raised before this Court is as to whether the assessee-respondent is entitled to exemption from payment of excise duly as he is using the concrete mix as against read mix concrete. 2. The facts of the case are that the ....

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.... that also after being satisfied that it is so. To our mind the exemption granted to "concrete mix" at serial No. 51, "manufactured at the site of construction for use in construction work at such site" should not be given a narrow meaning as to include on "Concrete Mix" and exclude from its ambit Ready Mix Concrete manufactured at site. It was the contention of learned DR that in this case also t....

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.... in column No. 2 talks about the "chapter or heading No. or sub heading No. "that is sought to be exempted by the notification. In the case before us the entry at column No. 2 at serial No. 51 says only "38" i.e. it refers to only Chapter No. The said entry does not refer to any heading No. or sub heading No. To our mind the Central Government had every intention to exempt all kinds of  "conc....

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....8195;  xx "The above said order of the Hon'ble High Court fortifies our view that benefit of exemption under notification No. 4/97 is available to Ready Mix Concrete also provided it is manufactured at the site of construction". As we have held above that the entry at serial No. 51 of notification No. 4/97, exempts all  "concrete Mixes" which fall under Chapter 38, and as it is ....