TaxTMI 
TaxTMI 
2026 (5) TMI 1088
X X X X Extracts X X X X
X X X X Extracts X X X X
....lants have filed the present appeals assailing the Orders-in-Appeal No.NOI-EXCUS-001-APP-1287 to 1291-19-20 dated 08.01.2020 passed by the learned Commissioner (Appeals), CGST & Central Excise, Noida. 2. The issue involved in these appeals is whether "Ready Mix Concrete [RMC]" in short are 'Concrete Mix' manufactured by the Appellants at the construction site of various residential projects namely 'The Jewel of India', Celeste Towers', 'Jaypee Knight Court', 'Kensington Boulevard', 'Logix Blossom Green', 'Assotech Windsor Court', 'Lotus Boulevard' in Noida on a contractual basis and supplied to them, whether dutiable under Central Excise Act. 3. Briefly stated, the facts of the case are that based on information received from the Dire....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... CGST & CE, Excise Appeal No.70267/2020, Final Order No.70257-70258/2021 dated 30.11.2021 (All.) II. M/s Ahluwalia Contracts India Ltd. vs. CCE, Bangalore, Excise Appeal No.21250/2017, Final Order No.21855-21856/2025 dated 21.11.2025 (Bang.) 7. It is submitted that the manufacturing process of concrete mix and RMC, that 'concrete mix' was made through mixing sand & concrete by using mixer on site and it was used before initial setting time of cement, while RMC was made where the concrete was required to be used for a longer time i.e. more than the initial setting time of cement; that the design, reflects the strength of RMC / concrete; different types of RMC have different strength and the strength of a particular grade of RMC d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....truction site, was dutiable. It further appeared to Revenue that in view of the ruling of Hon'ble Supreme Court in Larsen & Toubro Ltd.- 2015 (324) E.L.T. 646 (SC), where it has been held that the exemption under Notification No.4/97-CE dated 01.03.1997 as amended, is available only to concrete mix and not to RMC, and had concluded that both the products are different commodities and that the exemption from levy of Central Excise duty is available only to 'concrete mix' and not to 'RMC'. 9. It further appeared that the effective duty became Nil on RMC manufactured at the site of construction for use in the construction at site, in terms of Entry No.144 of exemption Notification No.12/2012-CE, as amended by Notification No.12/2016-CE. Fur....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lage-II, Greater Noida, since the appellant were only manufacturing 'Concrete Mix'. v) The mixture of stone aggregates, sand, cement and water is mixed in a mixer. The mixture so obtained is loaded on a transit mixer mounted on truck chassis, which is transported to the site of the customers, and the same is discharged at site for use in further construction of building, which was otherwise not present at the site - ECO Village-II, Greater Noida, since the appellant were only manufacturing 'Concrete Mix'. 11. We further take notice that as per Board Circular (supra), RMC plant consists of stone crushers, conveyors, vibrator screen to segregate different sizes of stone aggregates, sand mill to produce sand from stone. A central b....