TMI Blog2012 (9) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicles should not be withdrawn from the on-going project.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 The goods are still into the project and are not withdrawn from the project, is also not in dispute.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 waiver of pre-deposit. Following the case of Tata Motors Ltd. v. CCE & ST, Jamshedpur [2012 (12) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08/95-C.E., dated 28-8-1995 as amended on the ground that on completion of the project, the excavators and parts supplied by the applicant would not remain 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used in the Explanation to the Notification is into which denotes on going meaning thereby that the goods should not be withdrawn from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for the execution of the project shall be construed accordingly. Prima facie, we find that the expression into denotes on-going / continous meaning thereby the goods in question i.e. motor vehicles should not be withdrawn from the on-going project.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 The goods are still into the project and are not withdrawn from the project, is also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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