Custom, Excise & Service Tax Tribunal
Ultratech Cement Ltd vs Commissioner Of Central Excise ... on 12 August, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order . 21318 / 2014 Application(s) Involved: E/Stay/21347/2014 in E/21212/2014-DB Appeal(s) Involved: E/21212/2014-DB [Arising out of order-in-appeal No. 1-2/2014-CE dated 07/01/2014 passed by Commissioner of Central Excise and Service Tax , BANGALORE(Appeal-1) ] Ultratech Cement Ltd Vbhdc Ultratech Concrete, Anekal Main Road, Chandapura Anekal BANGALORE - 560106 KARNATAKA Appellant(s) Versus Commissioner of Central Excise ,Customs and Service Tax Bangalore-i POST BOX NO 5400...CR BUILDINGS, BANGALORE, - 560001 KARNATAKA Respondent(s)
Appearance:
Mr. R. Harish, Adv LAKSHMI KUMARAN & SRIDHARAN WORLD TRADE CENTRE NO.404-406, 4TH FLOOR, SOUTH WING BRIGADE GATEWAY CAMPUS NO.26/1, DR. RAJKUMAR ROAD, BANGALORE - 560 055 KARNATAKA For the Appellant Mr. S. Teli, A.R. For the Respondent CORAM:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 12/08/2014 Date of Decision: 12/08/2014 Order Per : B.S.V.MURTHY Appellant is engaged in the manufacture of cement and ready mix concrete.
2. The issue is with regard to classification of the ready mix which the appellants claim to be concrete mix manufactured at the site of construction and therefore exempted vide Notification No. 04/2006 dated 01.03.2006. However the department has contended that the goods manufactured by the appellant is ready mix concrete which is a different product and exemption available to concrete mix under Notification No. 04/2006 cannot be extended to ready mix concrete. The argument of the appellant that there is no difference between ready mix and concrete mix has not been accepted by the learned Commissioner.
3. We find that the very same issue had come up before the larger Bench of the Tribunal in the case of Chief Engg. Ranjit Sagar Dam Vs CCE Jalandhar reported in 2006 (198)ELT 503(Tri-LB) and the larger Bench had taken a view that there is no difference between concrete mix and ready mix concrete. The matter was discussed in detail by the larger Bench before coming to the conclusion that both are same. Since the issue is covered by the decision of the larger Bench, we do not consider it necessary to postpone the final decision to another hearing and accordingly, the requirement of predeposit is waived and the appeal itself is allowed with consequential relief if any to the appellants.
(Operative portion of the order has been pronounced in open court) S.K. MOHANTY JUDICIAL MEMBER B.S.V.MURTHY TECHNICAL MEMBER Pnr...
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