M/S. Larsen & Toubro Ltd. Ecc Const.Grp vs C.C.E, Hyderabad

The Supreme Court held that M/s. Larsen & Toubro Limited (L&T) is not entitled to exemption under Notification No. 4/1997-CE for 'Ready Mix Concrete' (RMC) as it is distinct from 'Concrete Mix' (CM) exempted by the notification. The Court affirmed the findings of the Commissioner and CESTAT that RMC, characterized by precision and delivery to customer sites, does not qualify for the same exemption as CM. Consequently, the appeals by L&T were dismissed, upholding the excise duty demand of ₹1,97,47,626.