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2015 (10) TMI 284 - AT - Central ExciseDenial of exemption claim - whether appellant is entitled to claim duty free exemption under notification no. 6/02 dated 1/3/2002 at serial no. 260A for steel plates required by them to Delhi Metro Rail Corporation of India or not - Held that:- conditions stipulated to the appellant is that the appellant is to produce the certificate issued by Managing Director, Co-Director- Rolling Stock Electrical and Signaling and Co-Directors-Finance of Delhi Metro Rail Corporation - As per notification, all items of equipments are entitled for exemption. Definitely the steel plates have been used by the appellant for fabrication of equipment/structures which also have the support of the TRU letter No. F. No. 354/7/2003 dated 14.09.2004 to say the item in question is part of traction equipment. Therefore, we hold that appellant has complied with the conditions of notification no. 6/02 dated 1/3/2002 serial no. 260A, the appellant is entitled for benefit of the said notification. - Decided in favour of assessee.
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