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TMI Blog2017 (10) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... is cleared to industrial or institutional consumers. Hence as per Sl. No. 1C of Notification No.4/2007-CE dated 1.3.2007, they would be eligible for concessional rate of duty. Department was of the view that the respondents are not eligible for the concessional duty and therefore are not entitled for refund of any amount. Against the order of rejection of refund claims, the respondent filed appeal before Commissioner (Appeals) and vide order impugned, the Commissioner (Appeals) held that the respondents are eligible for exemption under notification and directed the lower authority to verify the claim with regard to unjust enrichment. Hence the department is now before the Tribunal. 2. On behalf of Revenue, ld. AR Shri S. Govindarajan reit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - "2. The appellants are manufacturers of cement. There is a statutory requirement to affix MRP on packages sold to dealers for further sale to consumers in retail under the Legal Metrology (Packaged Commodities) Rules, 2011 (PC Rules in short). The appellants have complied the provisions of these Rules. The appellants have also cleared cement in 50 kg bags to various bulk consumers like, builders/developers/industrial users, who use the cement for construction purpose or as raw material. Such buyers are covered by the definition of industrial consumer or institutional consumer under explanation to Rule 2A of PC Rules, 1977 and Rule 3(ii) of PC Rules, 2011. As per these provisions, commodity meant for industrial consumer or institutional c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pter shall not apply to,- (a) packages of commodities containing quantity of more than 25 kg or 25 litre excluding cement and fertilizer sold in bags up to 50 kg; and (b) packaged commodities meant for industrial consumers or institutional consumers. Explanation :- For the purpose of this rule,- (a) Institutional consumer.- Means those consumers who buy packaged commodities directly from the manufacturers/ packers for service industry like transportation (including airways, railways), hotel or any other similar service industry. (b) Industrial Consumer - Means those consumers who buy packaged commodities directly from the manufacturers/packers for using the product in their industry for production, etc. Rule 3 of the PC Rules, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a semi colon between the two clauses. This would clearly indicate that the word and between the two clauses have to be read disjunctively and not conjunctively. In other words, in respect of both the above categories, the provisions of PC Rules would not apply. 5.3 Further, institutional consumer is defined to mean consumers like transportation, Airways, Railways, Hotels, Hospitals or any other service institutions who buy packaged commodity directly from the manufacturer and industrial consumer means those who purchase the packaged commodity for use by that industry. xxxxx xxxxxx xxxxxxx xxxxxx 5.6 In the Grasim Industries case (supra), this issue was specifically examined by this Tribunal and it was held as follows:- "As rightly poi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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