9911796707
TMI Blog2021 (12) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... informed, that for manufacture of RMC they have got installed two batching plants. The Officers resumed some records which appeared to be relevant for further enquiry. Statement of Shri D.K. Singh, Assistant Vice President (Projects) of M/s Supertech Limited was recorded, wherein he stated inter-alia as under:- (i) They were not procuring RMC from outside manufacturers. RMC was manufactured onsite for which purpose they had two batching plants, which were owned by M/s J. R. Buildway Construction Pvt. Ltd., and by M/s Goddone Infrastructure Pvt. Ltd., (ii) That contracts had been awarded to them for construction of towers and extended basement and the RMC manufactured at batching plants was used by them for the above said purpose; (iii) Cement and Admixtures were supplied by them and the remaining inputs like aggregate, sand etc. were procured by the contractors; (iv) Admixtures were used to increase workability (Lubricants) of RMC; (v) Admixtures used in RMC were the plasticizers normally used in RMC; (vi) The Contractors (manufacturer of RMC) used transit mixers (Rotary mixtures) for transportation of RMC at different locations; (vii) Their project was launched in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied with the consolidated month-wise quantities as provided under their letter dated 22.02.2017. It appeared that invoices has been provided only for the period 2014-15 and 2015-16. It further appeared that M/s Supertech Limited in order to facilitate their supplier/ contractor -appellant in evading Central Excise duty, which would otherwise be chargeable by appellant from them, by meticulously planning issuance of two different kinds of invoices by appellant, one towards supply of materials on which VAT was payable and the other towards provision of taxable service of 'mixing & pumping' of RMC. In fact, the amount charged towards mixing was for mixing of all the materials such as stone grit, sand, cement, water, additives, etc. It was also observed that the process of mixing was nothing but the process of manufacturing of RMC through dedicated batching plant, installed at site of M/s Supertech by the appellant. 6. Statement of Shri Vinod Kumar Mishra, Assistant Vice President (Projects) was recorded on 04.10.2017 who inter alia stated - that in cases where RMC or concrete mix was required, the same was procured / purchased from outside vendors; that the said RMC was manufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the ruling of Hon'ble Supreme Court in Larsen & Toubro Ltd.- 2015 (324) ELT 646 (SC), where it has been held that the exemption under Notification No. 4/97-CE dated 01.03.1997 as amended, is available only to concrete mix and not to RMC, and had concluded that both the products are different commodities and that the exemption from levy of Central Excise duty is available only to 'concrete mix' and not to 'RMC'. 9. It further appeared that the effective duty became Nil on RMC manufactured at the site of construction for use in the construction at site, in terms of Entry No. 144 of exemption Notification No. 12/2012-CE, as amended by Notification No. 12/2016-CE. Further, it appeared to Revenue that the appellant had only manufactured and supplied RMC and not concrete mix. Accordingly, show cause notice dated 07.06.2018 was issued demanding Excise duty of Rs. 2,84,00,242/- including cess for the period 2013-14 (w.e.f. 01.05.2013) to 2015-16 (upto February, 2016), invoking extended period of limitation. Further, penalty was proposed for non filing of ER-1 return read with Rule 27 of Central Excise Rules read with Section 174 of CGST Act, 2017. Further, penalty was also proposed und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt at the site - ECO Village-II, Greater Noida, since the appellant were only manufacturing 'Concrete Mix'. iv) Water is fed through flow meters after subjecting such water to chemical analysis, which was otherwise not present at the site - ECO Village-II, Greater Noida, since the appellant were only manufacturing 'Concrete Mix'. v) The mixture of stone aggregates, sand, cement and water is mixed in a mixer. The mixture so obtained is loaded on a transit mixer mounted on truck chassis, which is transported to the site of the customers, and the same is discharged at site for use in further construction of building, which was otherwise not present at the site - ECO Village-II, Greater Noida, since the appellant were only manufacturing 'Concrete Mix'. 13. We further take notice that as per Board Circular (supra), RMC plant consists of stone crushers, conveyors, vibrator screen to segregate different sizes of stone aggregates, sand mill to produce sand from stone. A central batching plant is also installed in which all aggregate are weighed, batched by electrical control and limit switches. Cement from site is carried to the batching plant by a screw conveyor, operated with automa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
