2010 (8) TMI 246

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..... construction work for civil engineering installation and assembly work building, completion and finishing work and assessee is treated as a service industry - entitled to the benefit under the Notification – Appeal is dismissed
N. Kumar and H.S. Kempanna, JJ. REPRESENTED BY : Shri Jevan J. Neeralgi, Advocate, for the Appellant. , for the Respondent. [Judgment per : N. Kumar, J.]. - This appeal is by the revenue challenging the order passed by the Tribunal holding that the construction industry is a service industry and the cement supplied to such an industry is entitled to concessional rate of duty of Rs. 400/- per MT in terms of Notification No. 4/2006 C.E. dated 1-3-2006 and accordingly, set aside the order passed by the adjudicat .....

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..... tion No. 4/2007 C.E. dated 1-3-2007, where the retail sale price of the goods are not required to be declared tinder the Standards and Weights and Measures (Packaged Commodities) Rules, 1977 and thus not declared, the duty shall be determined as is in the case of goods cleared in other than packaged form. They have supplied to goods to institutional consumers, and as per Rule 2A(ib)(id) of the said Rules, the provisions of Chapter II would not apply to the packaged commodities meant for institutional consumers and industrial consumers. Therefore, they contended that they were entitled to avail the concessional rate of Rs. 400/- per metric tonne on the quantity of cement cleared to such institutional consumers. The adjudicating authority ref .....

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..... he assessee is entitled to the concessional rate of excise duty and therefore, it set aside the order passed by the adjudicating authority and held that, the assessee is entitled to the benefit of the Notification. Aggrieved by the said order, the revenue is in appeal. 3. The learned counsel for the appellant assailing the impugned order contends that, the construction industry is not a service industry. Only when cement is sold in not packed condition, the assessee would be entitled to the benefit of concessional rate of Rs. 400/- per metric tonne. When admittedly, the cement is sold in packaged condition of 50 Kgs bags, the assessee is not entitled to the said benefit and therefore, he contends that the impugned order requires to b .....

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