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2013 (10) TMI 1382 - AT - Central ExciseWhether the appellant is eligible for the benefit of N/N. 108/95-C.E. on a certificate which has been issued in the name of the contractor who was executing the project which has been financed by World Bank and Asian Development Bank? Held that: - the appellant herein cannot be denied the benefit of notification since it is undisputed that the goods cleared by the appellant by availing the benefit of N/N. 108/95-C.E., were consumed in the project executed in earthquake affected area. It is seen that Hon’ble High Court of Madras in the case of M/s. Caterpiller India Pvt. Ltd.[2013 (7) TMI 244 - MADRAS HIGH COURT], were considering the similar issue and held that the use of the phrase 'supplied to the projects financed by the said United Nations or an International Organisation and approved by the Government of India' clearly shows that the condition for grant of exemption is supply of the goods towards the project and nothing beyond, the notification applicable and benefit allowed. The appellant herein is eligible for availing the benefit of N/N. 108/95-C.E. in respect of goods cleared by them for use in earthquake affected area - appeal allowed - decided in favor of appellant.
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