Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 2007 - CESTAT ALLAHABADClearance of goods to institutional consumers such as builders, infrastructure companies and the goods were marked as not for retail sale - exemption under N/N. 4/2006 dated 01 March, 2006 - Ordinary and Pozzolana Portland Cement - It appeared to Revenue that since the goods were covered by notification issued under Section 4A of Central Excise Act, 1944, the appellants were not entitled to the benefit of said notification - HELD THAT:- The issue is no more res integra and is covered by the decision of this Tribunal in M/S JAYPEE SIKANDRABAD CEMENT GRINDING UNIT VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, NOIDA [2018 (3) TMI 1741 - CESTAT ALLAHABAD] where it was held that The builder and construction companies qualify as institutional/industrial consumers, hence the benefit of the said Notifications would be available to the assessee. Thus, the appellants during the relevant period of present appeal i.e. from April 2011 to December 2011 were eligible for benefit of said notification - the impugned order set aside - appeal allowed.
|