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TMI Blog2012 (11) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... .K. Prabhakar, Supdt, for the Respondent. [Order per : P.R. Chandrasekharan, Member (T)]. - The appeal and stay application are directed against the Order-in-Original No. BELAPUR/06/Bel-II/COMMR./2010-11 dated 23-8-2010 passed by the Commissioner of Central Excise & Customs, Belapur. The Stay application is being taken up for consideration. 2. The appellant M/s. Simplex Infrastructur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant availed benefit of Notification No. 4/97 dated 1-3-1997 which granted exemption to concrete mix manufactured at the site and used in the site. Since the site area is fairly large, Batching Plant is set up in one part of the site and the concrete mix manufactured is transported to the other parts of the site for construction of civil structures, the department was of the view that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tled for the benefit of exemption. They had installed a Batching Plant for construction of civil work at the construction site itself in respect of both the projects and the concrete mix was used therein, therefore, they have fulfilled the terms and conditions of the Notification. 4. The learned A.R. appearing for the Revenue, on the other hand, submits that the very fact that the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for use in construction work at such site. From the work orders available for the construction work, it is seen that the appellant has undertaken civil work and for the same he has manufactured concrete mix. The Batching Plant has been set up at the site of the project itself at Padghe Village and Gadab Village respectively, within the boundary walls of the project site. Therefore, prima facie, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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