2013 (10) TMI 403

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..... ared in Rules – Following Grasim Industries Ltd. vs. CCE, Jaipur II [2003 (12) TMI 230 - CESTAT, NEW DELHI] Addition of the word ‘institutional’ in new Rule 3 is not making much difference inasmuch as the wider expression ‘any other services’ institutional consumer remains to be there in new rule 3 - The expression ‘institutional’ has already been interpreted to cover the construction company - Pr .....

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..... dity Rules, has been the subject matter of various decisions of the Tribunal wherein it stand held that construction company are covered by the expression Institutional Consumers appeared in said Rules. Reference can be made to following decisions : (1) Grasim Industries Ltd. vs. CCE, Jaipur II 2004 (175) ELT 779 (Tri-Del); (2) Vikram Cement vs. CCE Indore [2009 (238) 92 (Tri-Del)]; (3) Gras .....

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..... ions of Rule 3 3. We have examined Rule 2 of the provisions of Package Commodity Rules and Rule 3 of the new Legal Metrology (Packaged Commodities) Rules, 2011. We find that addition of the word institutional in new Rule 3 is not making much difference inasmuch as the wider expression any other services institutional consumer remains to be there in new rule 3. The expression institutional .....

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