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2017 (10) TMI 652 - AT - Central ExciseBenefit of N/N. 108/95-CE dated 28.08.1995 - denial on the ground that the goods were not supplied to the project or Project Implementing Authority but to the contractors who continued to the owner of the said goods even after the completion of the project - Held that: - in appellants own case M/s Escorts Construction Equipment Ltd. (ECEL) Versus CCE, Delhi-IV [2017 (1) TMI 1352 - CESTAT CHANDIGARH], for the earlier period it was held that 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 appellant is entitled for the benefit of exemption N/N. 108/95-CE dated 28.8.1995 - appeal allowed - decided in favor of appellant.
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