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2017 (1) TMI 1483 - AT - Central ExciseBenefit of N/N. 108/95-C.E., dated 28-8-1995 as amended - denial on the ground that the relevant certificates produced under N/N. 108/95, from the “United Nations Children’s Fund” (UNICEF) has been issued in favour of M/s. Eicher Motors Ltd. and not in favour of the appellant - case of appellant is that these goods were manufactured on job work basis and supplied to M/s. Eicher Motors Ltd., Pithampura, who in turn has supplied the same to UNICEF in terms of the notification issued. Held that: - even though the certificate covers the goods cleared by the appellant, since it is issued in favour of M/s. Eicher Motors Ltd., there has to be documentary proof to effect that the goods in turn have been supplied by M/s. Eicher Motors Ltd. for the said UNICEF project - ld. Counsel submits that he is in a position to provide such documentary evidence. The benefit of exemption notification as claimed will be allowable to the appellant provided, he furnishes documentary proof to the effect that the goods in question have been supplied for the UNICEF project either by the appellant or by M/s. Eicher Motors Ltd - appeal allowed by way of remand.
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