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2007 (6) TMI 369 - CESTAT, BANGALORE
Tubes - Welded Austenitic Stainless Steel Tubes - Exemption - Held that: - The Tribunal, in the case of Automatic Electric Ltd. v. CCE, Mumbai [2004 (8) TMI 242 - CESTAT, MUMBAI], has held that the benefit of exemption under N/N. 108/95-C.E. is available to a sub-contractor when M/s. BHEL is the main contractor of an approved project. The fact that there was a contract between the main contractor and the sub-contractor will ensure that supplies made eventually reach the project site - appeal allowed.