Supreme Court of India · 2015-10-06
M/S. LARSEN & TOUBRO LTD. ECC CONST.GRP. vs C.C.E, HYDERABAD
- Citation / case number
- SC 2005/20802
- Court
- Supreme Court of India
- Petitioner
- M/S. LARSEN & TOUBRO LTD. ECC CONST.GRP.
- Respondent
- C.C.E, HYDERABAD
- Author
- A.K. SIKRI
- Bench
- ROHINTON FALI NARIMAN A.K. SIKRI
Judgment text excerpt
The Supreme Court addressed the eligibility of M/s. Larsen & Toubro Ltd. for exemption under Notification No. 4/1997-CE concerning 'Ready Mix Concrete' (RMC) versus 'Concrete Mix' (CM). The Court held that RMC does not fall under the exemption for CM as defined in the notification, affirming the CESTAT's decision that RMC is distinct from CM. Consequently, the appeals by L&T were dismissed, upholding the demand for excise duty.