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2017 (1) TMI 1183 - AT - Central ExciseBenefit of N/N. 3/2004-CE dated 08.01.2004 and N/N. 108/95-CE dated 28.08.95 - denial on the ground that the certificate issued by the competent authority are not in favor of the respondent - Held that: - In the N/N. 3/2004-CE nowhere it is mentioned that the competent authority is required to issue certificate in favor of the supplier of the goods. In fact, the Notification clearly specified that the certificate is to the effect that such goods are cleared by supplier for intended use - the certificate is not challenged - the respondent is entitled for benefit of N/N. 3/2004 ibid. With regard to the N/N. 108/95-CE dated 28.08.1995, nowhere it is mentioned that certificate is required to be issued by the competent authority in favor of the supplier of the goods - the respondent is entitled for benefit of exemption N/N. 108/95-CE ibid. The respondent is correctly cleared the goods by availing exemption N/N. 3/2004 and 108/95 ibid - appeal dismissed - decided against Revenue.
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