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2016 (12) TMI 985 - CESTAT ALLAHABADExemption under N/N. 108/95 dated 28.08.1996 - manufacturer of PCC poles, Beams and Pipes - Held that: - I find that condition No.C (i) deals with where the project is implemented by the Central Government itself and condition No.C(ii) deals with the situation where the project is approved by Government of India for implementation by Government of a State/Union Territory. Accordingly, I hold that only either of the condition C(i) or C(ii) is applicable. Admittedly, in the facts of this case, the project is approved by Government of India to be implemented by the State of Madhya Pradesh through its Public Works Department and the Implementing Authorities, M.P. Road Corporation Ltd. Thus, I hold that the appellant fulfils the conditions of the said notification and the exemption is allowable to them under the facts and circumstances under Notification No.108/95 CE - appeal allowed - decided in favor of appellant-assessee.
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