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TMI Blog2022 (5) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- Admittedly, the revisionist manufactured AT-PLAST which are being used in mixing of ready mix concrete / concrete and it has been averred by the revisionist that the said product are being used along with concrete for reducing the uses of water, delay the time of freezing as well as strengthening the concrete - On close scrutiny of the impugned order, it reveals that the Tribunal has neither referred the chemical used in manufacturing of said product nor has given any reference thereof. The Tribunal while coming to the conclusion has held that the goods manufactured and sold by the revisionist are used as building material and therefore justified the order passed by the Commissioner under Section 59 of the Act. The Tribunal b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onist AT-PLAST is used with the building material and therefore, cannot be said that it is chemical, despite the fact the Commissioner has not disputed that it is not a chemical admixture?" 2. Learned counsel for the revisionist submits that the revisionist is engaged in the manufacturing of chemical in the brand name of 'AT-PLAST'. He further submits that the said chemical is water reducing agent, which is commonly used in the construction work as a chemical for reducing the uses of water in the concrete and during the transition of concrete, it delays the process of freezing and also strengthen the concrete. He further submits that now ready mix concrete are being undertaken at plant and same are being transported from the site of its mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the records. 7. Admittedly, the revisionist manufactured 'AT-PLAST' which are being used in mixing of ready mix concrete / concrete and it has been averred by the revisionist that the said product are being used along with concrete for reducing the uses of water, delay the time of freezing as well as strengthening the concrete. In para 7 as well as in the grounds of appeal before the Tribunal, details of the chemicals used in manufacturing of the product i.e. 'AT-PLAST' were being given and on the strength of which, the revisionist claimed that the said goods are chemical and duly covered under Entry 29, Schedule II and the same are liable to be taxed at the rate of 4 %, but the Tribunal has not considered the same. 8. On close scrutin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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