Excise Duty was not leviable on supply of concrete mix

Ambit Concrete (P) Ltd. Vs Commissioner, Central Tax Goods, Service Tax & Central Excise (CESTAT Allahabad) Conclusion: What had been manufactured and supplied by assessee was ‘concrete mix’, which was not dutiable. Revenue had not brought any facts on record in support of its allegation of manufacture of RMC by assessee. Therefore, ‘concrete mix’ manufactured by assessee was not dutiable under Central Excise Act. Held: The issue involved in these appeals was whether ‘Ready Mix Concrete’ or ‘concrete mix’ manufactured by assessee at the site of M/s Supertech Limited, and su...