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TMI Blog2016 (12) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... t “Concrete Mix” proceeded to demand central excise duty from the respondent - Held that: - merely using a different name for the same product cannot result in a different product thereby leading to denial of exemption to which the appellant are lawfully entitled and Notification No.4/2006-CE dated 1.3.2006 having referred to the concrete mix as filling under Chapter Heading 38 of the Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st order dated 26.04.2013 of Commissioner (Appeals), Delhi-II. The issue involved is the eligibility of the respondent for exemption under Notification no.4/2006- dated 1.3.2006 (Sl.No.74). The respondent are manufacturing Ready Mix Concrete falling under Heading No.38245010. Serial No.74 of Notification No.4/2006 gave exemption to the products description Concrete mix manufactured at site of con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y using a different name for the same product cannot result in a different product thereby leading to denial of exemption to which the appellant are lawfully entitled and Notification No.4/2006-CE dated 1.3.2006 having referred to the concrete mix as filling under Chapter Heading 38 of the Central Excise Tariff Act it is but necessary to treat the said entry as only referring to the RMC since Conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her, the Commissioner (Appeals) relied on the Board s Circular dated 18.5.1999 to hold that the expression Site may not be given restrictive meaning and shall include in premises made available to the manufacturer of goods falling under Heading 68.07 by mention in the contract. It was observed that RMC Plant was set up for specific purpose in the vicinity of construction site. As such, there can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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