Per M. V. Ravindran :

This matter is referred to Larger Bench by a division Bench in its referral Order No. 207/05-Ex dated 26.7.2005. At Para No. 2 the referral Bench noted as follows:-

"It is the contention of the revenue that the issue remains covered against the assessee by the decision of this Tribunal in the case of Continental Foundation Joint Venture vs. CCE, Chandigarh - 2002 (150) ELT 216. Learned counsel for the assessee also fairly concedes this position, even though he seeks to distinguish that decision on some other grounds like there being no sale or purchase.

We note that the exemption is in regard to "concrete mix manufacturer" at side and used at site. Perusal of the Indian Standard specifications and other materials produced before us would appear to suggest that there is no difference between concrete mix and ready mix concrete. After all, concrete mix for construction is the same irrespective of method of preparation. In this view of the matter, we are not able to agree with the decision in the case of Continental Foundation Joint Venture vs. CCE, Chandigarh. That decision would appear to require re-consideration by a Larger Bench. Registry is, therefore, dir