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2013 (8) TMI 265 - AT - Central ExciseWaiver of pre-deposit – Stay application - Exemption under notification No.108/95-CE dt. 28.8.1995 is not available when goods are supplied to contractors executing approved projects – Held that:- Objection of the Revenue that exemption is not available when goods are supplied to contractors executing approved projects is not sustainable in view of the decision of the Hon. Madras High Court in the case of CCE Vs. Caterpillar India Pvt Ltd-[2013 (7) TMI 244]. Benefit of Notification No.108/95-CE dt. 28.8.1995 - Explanation 2 added to Notification 108/95-CE by Notification No. 13/2008-CE dt. 1.3.2008 – Held that:- Demand can be confirmed only based on a specific finding that the goods were removed outside the project and not based on a probability that goods can be removed out of the project because the exemption is not with reference to the nature of goods - Explanation 2 is only to the effect that exemption is available to goods which are not withdrawn from the project by the supplier or contractor - Appeal is admitted without any pre-deposit.
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