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2018 (8) TMI 1566 - CESTAT CHENNAIGoods supplied to a Mega Power Project - Benefit of N/N. 21/2002 Cus dated 1/3/2002 - The department was of the view that in the Joint Secretary’s Certificate dt.16/12/2009, the project is mentioned as one for expansion and not for setting up of Mega Power Plant and therefore the requirement under S.No.400 of N/N. 21/2002 – Cus. Dt.1/3/2002 is not satisfied. Whether power project in respect of which supplies were made by the appellants is a standalone project which was newly set up or whether it is an expansion of existing power project? Held that:- It is unequivocally clarified by the Ministry that power project is not a mere expansion of existing power project, but is an independent power project, which is newly setup. Further as per notification 12/2012-Cus. Dt.17/3/2012, the said power project is specified in Entry 53 of the List 32A. The power project is an independent one newly set up and not an expansion of an existing project. The denial of exemption is without any basis, and therefore the duty demand cannot sustain - appeal allowed - decided in favor of appellant.
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