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TMI Blog2017 (1) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... re excluding cement and fertilizers sold in bags upto 50 kg and packaged commodity meant the industrial or institutional consumer are excluded from the provisions of the said Rules - the appellant would be eligible for the benefit of Notification No. 4/2006 under Sr. No. 1C of the table annexed to it - appeal allowed - decided in favor of appellant. - Appeal No. E/43/2009-EX [DB] - Final Order No. 55908/2016 - Dated:- 19-12-2016 - Mr. Dr. Satish Chandra, President And Mr. Ashok K. Arya, Member ( Technical ) Sh. Vipul Agarwal, Ld. Advocate for the appellant Sh. Amresh Jain, Ld. AR for the respondent ORDER Per Ashok K. Arya 1. The appellant, M/s Ambuja Cements Ltd. (Unit- Bhatapara) is in appeal against Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scription of excisable goods Rate Condition no. (1) (2) (3) (4) (5) 1C 252329 All goods, whether or not manufactured in a mini cement plant, not covered in S.No. 1B, other than those cleared in packaged form: Explanation- For the purpose of Sl. Nos. 1, 1A,1B and 1C,- mini cement plant means- (i) (ii) 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the category of sale to industrial consumers. As regards builders/developers etc., construction activity is a service activity as is well understood and there is also a Service Tax levy on construction activity. Therefore, sale to such builders/developers would certainly qualify as sale to institutional consumers. The argument of the Revenue that since the sale is not to consumers like transportation, airways, railways, hotels, hospitals and any other service institution and since the builders/developers have not been specifically included and, therefore, such sale would not qualify as sale to institutional consumer is bereft of logic because only certain service providers have been specifically mentioned therein; others are covered by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 (249) ELT 398, this Tribunal held that construction industry is a service industry and benefit claimed by the appellants under the aforesaid Notifications Shall be admissible. The said decision was upheld by the Hon ble High Court of Karnataka (supra). Again in the case of India Cement Ltd.- 2009-TIOL-1464-CESTAT- MAD, it was held that cement cleared to industrial/institutional consumers in 50 kg bags are eligible of the benefit of Notification No. 4/2006 under Sr. No. 1C. Thus it can be seen that this Tribunal as also the High Court have been consistently holding that institutional/industrial consumers are eligible for the benefit of Notification No. 4/2006 and Notification No. 12/2012. 4.1 As facts are similar to the facts of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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