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2014 (9) TMI 945 - AT - Central ExciseExemption under Notification No. 108/95-C.E. - Interest u.s 11AB - Held that:- Respondent had supplied mild steel CTD bars for use in certain projects financed by Asian Development Bank and being implemented by Rajasthan Urban Infrastructure Development Project, Jaipur. There is no dispute that the necessary certificates as per the requirement of the exemption Notification certifying that the goods supplied are required for the projects and that the projects are financed by the Asian Development Bank through loan and have been duly approved by the Govt. of India, have been produced. The only objection of the Department is that the Respondent’s name is not mentioned as supplier of the material in the certificates. But since it is not denied that the Respondent have supplied the material to the persons mentioned in the certificates and there is no allegation of diversion of the material supplied for any other purpose, in view of the judgment of the Hon’ble Madras High Court in case of Caterpillar India Pvt. Ltd. (2005 (3) TMI 243 - CESTAT, NEW DELHI), the benefit of the exemption cannot be denied. Therefore, there is no infirmity in the impugned order - Decided against Revenue.
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