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2015 (6) TMI 43 - AT - Central ExciseExemption under Notification No.108/95-CE - projects financed by the said United Nations or an International Organisation and approved by the Government of India - Actual user condition - Held that:- There was no material placed by the Revenue on the allegations of the possible misuse of the goods for unintended purposes by the sub-contractors. Secondly, being the beneficial Notification issued in public interest and the project itself being executed fully by the Contractors as per the directions of the Project Implementing Authority, the fact that the machineries were not given directly to the project implementing authority but given to the agency executing the work in fact cannot go against the assessee s claim. Thus ultimately, as the machineries had been put in use by the sub-contractors, who were given the job of execution the claim for exemption cannot be denied. 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. - Following the decision of Hon'ble Madras High Court (2013 (7) TMI 244 - MADRAS HIGH COURT), the impugned order is set aside - Decided in favour of assessee.
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