2015 (7) TMI 1271 - AT - Central Excise

Valuation - whether the clearances of cement made by the appellant in 50kg. bags to various builders and developers for the construction purpose are required to be held as entitled to exemption in terms of N/N. 4/2006-CE (Sl.No.1C)? Held that - the issue is no more res integra and stands settled in favour of the appellant by the Tribunal decision in the case of Mysore Cements Ltd. Vs. CCE, Bangalore-II 2009 (5) TMI 445 - CESTAT, BANGALORE , where it was held that the said clearances have been held to be covered by the expression industrial clearances and as such entitled to the benefit of the notification. Appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant, Smt. Archana Wadhwa and Shri Ashok Kumar Arya, regarding the exemption of cement clearances in 50kg bags for construction purposes under Notification No.4/2006-CE (Sl.No.1C). The Tribunal decision was based on precedents in similar cases, including Mysore Cements Ltd. Vs. CCE, Bangalore-II and Heidelberg Cement (India) Ltd. Vs. CCE, Nagpur & Raigad. The impugned orders were set aside, and both appeals were allowed with consequential relief to the appellant.