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<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> </head> <body> <div style="font-family:Verdana, Geneva, sans-serif; font-size:12px; text-align:justify"> <table width="800" border="0" style="border:1px solid #ccc;padding:5px;" align="center" cellpadding="6" cellspacing="0"> <tr> <td align="left" valign="top"> <br /> Supreme Court <br /><br /> Location of manufacture not bonded to quality and type of concrete<br /><br /> MANU/SC/1127/2015 - (06 Oct 2015)<br /><br /> </td> </tr> <tr> <td align="left" valign="top">Larsen and Toubro Ltd. and Ors. v. Commissioner of Central Excise, Hyderabad</td> </tr> <tr> <td align="left" valign="top" style="background-color:#FDEDCE"><strong>The Supreme Court ruled that a manufacturer of concrete mix, manufacturing it for captive consumption cannot claim exemption from excise duty on the basis of it being concrete mix solely because it was manufactured on-site. It noted that Larsen & Toubro was preparing concrete with a precision, and with certain additives, that rendered it more sophisticated than run-of-the-mill concrete mix, bringing it into the realm of high quality ready mix concrete. Tellingly, L&T required quality concrete for its own under-construction high quality concrete factory. The Court rejected the argument that since the concrete was manufactured on-site, it would necessarily render the concoction ‘concrete mix’.</strong></td> </tr> <tr> <td align="left" valign="top" ><strong>Relevant : Exemption of certain excisable goods <manuid>MANU/EXCT/0002/1997</manuid> Larsen and Toubro Ltd. v. Union of India <manuid>MANU/TN/2826/2002</manuid></strong></td> </tr> <tr> <td align="left" valign="top" ><strong>Tags : Concrete, excise, exemption, preparation</strong></td> </tr> <tr> <td align="left" valign="top"> </td> </tr> <tr> <!--<td><strong>Source : <a target="_new" href="http://www.manupatrafast.com/">newsroom.manupatra.com</a></strong></td>--> <td align="left" valign="top"><strong>Source : newsroom.manupatra.com</strong></td> </tr> <tr> <td align="left" valign="top"> </td> </tr> <tr> <td align="left" valign="top">Regards</td> </tr> <tr> <td align="left" valign="top">Team Manupatra</td> </tr> <tr> <td align="left" valign="top"> </td> </tr> </table> </div> </body> </html>