2025 (1) TMI 988

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..... Notification No.12/2012-CE dated 17.03.2012 - it was held by CESTAT that 'The adjudicating authority had rightly extended the benefit of exemption notification in respect of Ready Mix Concrete (RMC) used by the assessee in their manufacturing premises for construction work hence, the demand for the period April, 2016 to June, 2017 was rightly dropped by the adjudicating authority on the ground .....

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