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TMI Blog2014 (9) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... ready-mix-concrete producers would be eligible for the benefit of serial number 1C of the table appended to No. 4/2006-C.E., dated 1-3-2006 - Held that:- CESTAT in the case of M/s. Heidelberg Cement (India) Ltd. /M/s. Ultra Tech Cement Ltd. v. CCE, Nagpur/Raigad (2014 (8) TMI 251 - CESTAT MUMBAI) has clearly held that cement in 50 Kg bags sold to builders/developers qualifies as sales to instituti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... industries like M/s. Grasim Industries, Gwalior Chemicals, etc. did not use cement for producing excisable goods, they admittedly used the same for construction and would therefore qualify to be reckoned in the category of builders. Government also would qualify as institutional buyer. It is also not the case of Revenue that RSP was required to be printed on such sales as per the requirements of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be categorised as cleared to institutional or industrial buyers and consequently is not eligible for the said benefit. Having thus held, the adjudicating authority confirmed the impugned demand and imposed the said penalty holding the appellants guilty of suppression or wilful misstatement. 3. The appellants have contended that the issue is squarely covered by the CESTAT decision in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand pertaining to clearances to industries like M/s. Grasim Industries, M/s. Vikram Cement, M/s. Gwalior Chemical Industries Ltd., the adjudicating authority has opined that the said industries have not used such cement for manufacture of any excisable goods, having used cement for constructing factory building, residences and roads and repair work and hence such consumers cannot be called ..... X X X X Extracts X X X X X X X X Extracts X X X X
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