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TMI Blog2019 (3) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... hatsoever in Show Cause Notice or impugned order, and hence is liable to be set aside. 3. The facts leading to the present show cause notice are as follows: 01.03.1997 and 01.03.2006: Notification No. 4/1997-CE and Notification No. 4/2006 respectively, exempted payment of excise duty for 'Concrete Mix' in terms of Sl. No. 51 or Sl. No. 74, falling under Chapter 38. 07.02.2011: SCN in O.R. No. 3/2011- Hyd-I Adjn issued upon the Appellant wherein the benefit of SSI exemption was sought to be denied on the grounds that the Appellant was also engaged in manufacture of RMC, which was exempted from payment of duty and whose value was not considered to determine the aggregate value of clearances and hence the appellant is not entitled to SSI exemption, as their turnover of dutiable goods and exempted goods (RMC) was in excess of Rs. 4 Crores. 17.03.2012: Mega Exemption Notification No. 12/2012-CE also exempted payment of excise duty for 'Concrete Mix' vide Sl. No. 144. 19.03.2012: Additional Commissioner, Hyderabad while adjudicating the matter vide Para 13 of the Order-in-Original No. 14/2012-(CE) categorically held: "The issue involved in the present case is that the assessees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be used at the site itself and they have to be cleared and sold to various other construction companies. The product is transported through the vehicle fitted with mixing drum specifically designed to carry Ready Mix Concrete from the petitioner's unit to various concrete sites. The product is marketable, transportable and eventually available for sale. 4. The product concrete mix was not specified anywhere in Chapter 28 of the Central Excise Tariff Act, 1995. It was classified under Chapter sub-heading 38.23. However, as both the concrete mix and Ready Mix Concrete were closely related products, confusion arose in respect of classification and levy of duty." 19. We are also inclined to agree with the stand taken by the Revenue that it is the process of mixing the concrete that differentiates between CM and RMC. In the instant case, as it is found, the assessee installed two batching plants and one stone crusher at site in their cement plant to produce RMC. The batching plants were of fully automatic version. Concrete mix obtained from these batching plants was delivered into a transit mixer mounted on a self propelled chassis for delivery at the site of construction is in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reducing Admixtures enable concrete to be placed at the required consistency while minimizing water used in the mixture, thereby increasing the strength and improving durability. A variety of fibers are incorporated in the concrete to control or improve aberration and impact resistance." 20. After referring to some text as well, the adjudicating authority brought out the differences between Ready Mix Concrete and CM which is conventionally produced. The position which was summed up showing that the two products are different reads as under : "From the literature quoted above it is clear that Ready Mix Concrete is an expression now well understood in the market and used to refer to a commodity bought and sold with clearly distinguishable features and characteristics as regards the plant and machinery required to be set-up for its manufacture and the manufacturing processes involved, as well as its own properties and the manner of delivery. RMC refers to a concrete specially made with precision and of a high standard and as per the particular needs of a customer and delivered to the customer at his site. Apparently due to the large demand resulting from rapid urbanization and pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above position was not disputed. Keeping the arguments on both sides open and further giving liberty to both sides to file additional documents, we set aside the impugned order and we remit the mater to the Tribunal for fresh consideration in accordance with law." Therefore, the aforesaid judgment would have no application. 23. On these facts, as far as appeal of the L&T is concerned that warrants to be dismissed when we find that the assessee was producing RMC and the exemption notification exempts only CM and the two products are different. Even if there is a doubt, which was even accepted by the assessee, since we are dealing with the exemption notification it has to be strict interpretation and in case of doubt, benefit has to be given to the Revenue. Appeals of L&T, therefore, fails and are dismissed. CIVIL APPEAL NO. 6138 OF 2008 24. In the instant case, the CESTAT has held that as the RMC was manufactured at site and was used in construction work at site, the same was covered vide Notification No. 4/97-C.E. This view of the Tribunal has been upheld by the High Court thereby dismissing the appeal of the Revenue. Having regard to our discussion in the case of L&T, thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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