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2015 (3) TMI 999 - AT - Central ExciseWaiver of pre deposit - Denial of exemption claim - parts of air conditioning machines of Heading 84.15 - Notification no.6/2000-CE - Held that:- appellant have manufactured and supplied only the compressors, blowers and condensers. As held by the Tribunal in the case of Behr India (2006 (8) TMI 427 - CESTAT, MUMBAI) and Keihin Panalfa Ltd. (2002 (12) TMI 268 - CEGAT, NEW DELHI) for the purpose of Notification no.6/2000-CE dated 1.3.2000 (Sl.No.212-A) as amended and its successor notifications, it is the parts manufactured and supplied by a manufacturer which have to be taken into account and not the parts which were not manufactured and supplied as trading activity. Thus, the Appellant cannot be treated as having supplied complete airconditioning machines to M/s Daewoo Motors. Similarly in respect of the supply to M/s General Motors, the appellant have manufactured and supplied all the parts except the compressors and blowers which were imported and supplied separately from the trading premises. Therefore, in respect of the supplies to M/s General Motors also, it cannot be said that the appellant have supplied complete air conditioner machines in CKD condition. It is also seen that the appellant have placed on record invoices under which the traded items were supplied and from the perusal of these invoices, it is seen that these invoices were issued as registered dealer and the trading premises were at a place different from the location of the factor. - prima-facie view that the impugned order denying the benefit of the exemption notification no.6/2000-CE dated 1.3.2000 as amended and its successor notification is not correct and the appellant have strong prima facie case in their favour. Therefore, the requirement of pre-deposit of duty demand, and interest is waived for hearing of the appeal and recovery thereof is stayed - Stay granted.
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