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2017 (6) TMI 811 - AT - Central ExciseSSI exemption - benefit of N/N. 108/95-CE dated 28/08/1995 - denial on the ground that the machineries have not been supplied to the Project Implementing Authority but to the contractors only - Held that: - similar issue decided in the case of M/s JCB India Ltd. Versus CCE, Delhi-IV [2017 (1) TMI 1227 - CESTAT CHANDIGARH], where it was held that Merely, on the ground that the goods have been supplied to the contractor directly who has executed the project in question and after the implementation of the products the machine shall remain with the property of the contractor cannot be reasons to deny the benefit of notification - the appellant has correctly taken the benefit of exemption N/N. 108/95-CE dated 28.08.1995 - appeal allowed - decided in favor of appellant.
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