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2012 (12) TMI 884

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..... ion "into" denotes "on-going"/"continuous" meaning thereby the goods in question i.e. motor vehicles should not be withdrawn from the on-going project. Admittedly, the project is financed by United Nations. The goods are still into the project and are not withdrawn from the project, is also not in dispute. In these circumstances, the applicant is able to make out a prima-facie case for total waive .....

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..... r vehicles supplied by the applicant would not remain with the contractor or with the project, in view of the Explanation 2 to the Notification. The contention is that the expression used in the Explanation to the Notification is "into" which denotes "on going" meaning thereby that the goods should not be withdrawn from the on going project. The contention is that it is not the Department's case t .....

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..... acie, we find that the expression "into" denotes "on-going"/"continuous" meaning thereby the goods in question i.e. motor vehicles should not be withdrawn from the on-going project. Admittedly, the project is financed by United Nations. The goods are still into the project and are not withdrawn from the project, is also not in dispute. In these circumstances, the applicant is able to make out a pr .....

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