Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 1328 - AT - Central ExciseBenefit of N/N. 12/2012-CE dated 17-03-2012 - It was alleged that the items which were supplied for the Mega Power Projects were not covered within the description given in Sl. No. 338 of the said notification - Held that: - the goods supplied for the two Mega Power Projects can be considered as components which are used for manufacture of other goods used for the power project - Under similar circumstances, the Tribunal in the case of GANGES INTERNATIONAL [2014 (8) TMI 498 - CESTAT NEW DELHI] has extended the benefit of notification 6/2006 as well as 12/2012. N/N. 12/2012-CE dated 17-03-2012 - international competitive Bidding - adjudicating authority has denied the benefit by taking the view that the Custom Duty exemption under the above notification will not be available to the appellant for the reason that the same is applicable only to goods covered under Project Imports under CTH 9801. Since there is no corresponding entry in the Excise Tariff, he denied the Central Excise exemption under Sl. No. 336 of notification 12/2012 - Held that: - the same set of facts came before the Tribunal and was decided in favour of the assessee in many cases - In the case of CORDS CABLE INDUSTRIES PVT. LTD Vs COMMISSIONER OF C.EX., JAIPUR [2016 (9) TMI 1126 - CESTAT NEW DELHI], it was held that the denial of exemption on the ground of classification shown under Customs Notification is 9801 is not sustainable - the denial of the benefit of notification for good supplied against International Competitive Bidding is not justifiable. Appeal allowed - decided in favor of appellant.
|