Raju
The appellants were issued notices demanding duty on Ready Mix Concrete (RMC) manufactured by them. The demand was confirmed by the Commissioner however, this ... allowed the appeals of the respondent/assessee holding that Ready Mix Concrete (RMC) does not amount to manufacture and, therefore, is not liable to excise
Transit Mixers to M/s. Grasim Industries Limited for transporting the RMC? And whether
the State Sales Tax Appellate Tribunal has committed any error warranting
Transit Mixers to M/s. Grasim
Industries Limited for transporting the RMC? And whether the State
Sales Tax Appellate Tribunal has committed any error warranting
Transit Mixers to M/s. Grasim Industries Limited for
transporting the RMC? And whether the State Sales Tax Appellate
Tribunal has committed any error warranting
Transit Mixers to M/s. Grasim Industries Limited for transporting the RMC? And whether
the State Sales Tax Appellate Tribunal has committed any error warranting
such goods;"
19. The appellant claims to be transporting RMC in
vehicles under the contract awarded by the
customers, particularly Grasim Industries ... Ultratech Cement Ltd. This transportation of RMC
takes place in transit mixers from the premises of
the customers on the basis of work orders issued
their
claim, they furnished the copies of the allotment orders of
ACC RMC to whom they are acting as agents and their
authorisation letter. They ... MTPS and four cement companies Chettinad Cement Corporation
Ltd., ACC Cement, RMC etc. This document evidences that these
cement companies were also allotted
their
claim, they furnished the copies of the allotment orders of
ACC RMC to whom they are acting as agents and their
authorisation letter. They ... MTPS and four cement companies Chettinad Cement Corporation
Ltd., ACC Cement, RMC etc. This document evidences that these
cement companies were also allotted
case:
(i) Whether benefit of exemption from excise duty is available on
RMC manufactured at site under Sr. No. 144 of Notification No.
12/2012 ... dated 16.03.1995
in respect of Ready Mix Concrete (RMC) manufactured and used captively at their site.
(iv) Whether the assessee is eligible for concessional rate
hire to M/s L&T Limited, sold Ready Mix Concrete (RMC) and
also provided transportation of concrete direct ... earlier case law on the subject.
On the sale of RMC, learned Commissioner distinguished the decision
of this Tribunal as upheld by the Supreme Court
