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2013 (7) TMI 244 - HC - Central ExciseBenefit of Notification No.108/95 C.E. - projected funded by the UN - Machineries not given directly to the project implementing authority but given to the agency executing the work - Machineries had been put in use by the sub-contractors, who were given the job of execution – Held that:- The fact cannot go against the assessee's claim - 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 - Notification applies to the case on hand. In the circumstances - No justification to introduce any condition or read the Notificatin No. 108/95 C.E. in a restrictive manner – Decided against the Revenue.
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