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Benefit of RMC manufactured at Construction Site

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2017-VIL-846-CESTAT-DEL-CE
M/s DLF PROJECTS LTD Vs CCE, DELHI


Central Excise – dutiability of “Ready-Mix-Concrete” manufactured at construction site – admissibility to benefit of exemption notification no. 04/2006-CE – denial of exemption on the ground that RMC and concrete mix are entirely different products - duty demand and penalties extended period of limitation

HELD – The appellant is not disputing the fact that the goods manufactured by them were in fact “Ready-Mix-Concrete”. They have claimed that since such goods have been used in construction work at such site, the benefit of notification will be entitled to them - the Adjudicating Authority after considering the process of manufacture, in the light of the observation of Apex Court in L&T case, has concluded that the goods are in fact “Ready-Mix-Concrete” and not entitled to the benefit of the exemption - the issue of entitlement of “Ready-Mix-Concrete” manufactured at site of construction to the benefit of Notification No. 4/2006 is no longer res integra and stands decided against the assessee by the Apex Court. Consequently, duty demands are required to be upheld - the extended period of limitation is rightly invoked in the present case – assessee appeals are dismissed 

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