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TMI Blog2019 (3) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... l Gupta (Advocate) & Shri Utkarsh Malviya (Advocate) for Appellants Shri Rajeev Ranjan (Joint Commr.) AR for Respondent ORDER Per: Anil Choudhary The present appeal has been filed by M/s Jaypee Sikandrabad Cement Grinding Unit, Sikandrabad against the impugned order Order-in-Original No.21-22/Commr./Noida/2013-14 dated 28/11/2013 was passed by the learned Commissioner, Customs, Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as 'Not for Retail Sale'. The said goods were cleared under the category of sale to institutional/industrial consumers and hence the same were marked as 'Not for Retail Sale'. 3. The appellant contends that the said clearance of OPC/PPC to construction companies satisfies the conditions laid down in SI. No. 1C of Notification No.04/2006 or Entry 52 of Notification No.12/2012-CE as being goods 'ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... astructure department, etc. by treating them as industrial/institutional consumers hence not requiring them to declare the price of the goods and making them eligible for the benefit under the Notifications mentioned hereinabove. Therefore, when the retail price of the goods is not required to be declared in the terms of the SWMPC Rules, the duty shall be determined as if the goods were cleared in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant that construction industry would qualify as industrial/institutional consumers. 5. The appellant, in this regard, places reliance on the decision in Commissioner of Central Excise & Customs, Raipur vs. Lafarge India Pvt. Ltd. 2017 (348) E.L.T. 289 (Tri.-Del.) wherein the Hon'ble Tribunal allowed the assessee to avail the benefit in terms of the said Notifications mentioned above. The assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase law cited by the counsel for the appellant, we find that the builder and construction companies qualify as institutional/industrial consumers, hence the benefit of the said Notifications would be available to the assessee. Accordingly, we set aside the impugned order and allow the appeal. The appellant shall be entitled to consequential benefits, in accordance with law (Dictated & Pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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