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2015 (2) TMI 830 - AT - Central ExciseMega Power projects - Exemption under Notification No.6/2006-CE dated 01/03/06 - benefit of exemption denied in adjudication on the ground that parts manufactured by the appellant are general fabrication structures, which are not specified in the notification in question, either as parts or components of any machinery. - Held that:- parts of boiler, being manufactured by the appellants, were Audo Weld, Beams, Bunker, Columns and Boxes, etc, which the Commissioner has held to be the General Structures, not specified in the notification and an identical question was considered by the Tribunal in the case of Ganges International Pvt. Ltd. Vs. CCE, Raipur [2014 (8) TMI 498 - CESTAT NEW DELHI] - notifications in question are identical to the items being manufactured by M/s. Ganges International Pvt. Ltd. and the notification is also the same. In fact, the reasonings for denial of benefit of the notification in question , by the adjudicating authority, is also identical to the objections raised by the Revenue in the case of Ganges International (supra). As such, following the above decision of the Tribunal, laying down that even if the general fabrication structures are being used as supporting structures for some machineries, the same are required to be treated as components parts of that machinery and the benefit in Sl.No.338 of the notification no.12/2012-CE would be available inasmuch as the same covers all the components whether finished or not. By following the said decision, we set aside the impugned order - Decided in favour of assessee.
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