9911796707
TMI Blog2014 (3) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... ment is that the industrial consumer should have purchased the commodity from the manufacturer. It cannot be said that the depot of the manufacturer is a different entity and therefore the appellant is not eligible for the benefit of Sl. No. 1C of the notification - rate of duty has to be determined under Sl. No. 1C of Notification No. 4/2006-C.E., dated 1-3-2006 - Following decision of MADRAS CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thus declared, the assessment has to be done under Sl. No. 1C of Notification. Further Revenue also took the view that the rule applies only when customer buys from manufacturer and not from depot. The contention of the Revenue is that in this case the cement bags are sold through assessee s depot and the provisions of Rule 2(a) of SWM Rules are not fulfilled by appellant. When the goods are sold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication ibid. Further, we also find that the similar issue had come up before this Tribunal in the appellant s own case and the Tribunal vide order reported in 2009 (245) E.L.T. 502 (Tri.-Chennai) had taken a view that in similar circumstances, the rate of duty has to be determined under Sl. No. 1C of Notification No. 4/2006-C.E., dated 1-3-2006. In view of the above discussion, we find that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
